The complete guide to international financial reporting standards
Subtitle: including IAS and interpretation
By: Ralph Tiffin
Edition: 3rd ed.
Publisher: Thorogood
Published: 2010
Place of publication: London
Language: eng
Format: [electronic resource] :
Number of pages: 374
ISBN-13: 9781854187567; 9781854186904; 9781854186614
Subjects: Financial statements; Standards; Business; BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.)
Other titles: International financial reporting standards
Description: Whether Finance Directors like it or not, IFRS and IAS are here and everybody involved in the financial running of a business - not just FD's and accounts executives but other directors and professional advisors - should be up to speed. This guide explains the principles of IAS and the accounting and disclosure agreements, and clarifies practical problems of compliance.
Notes: Description based on print version record.
Table of contents: title: Cover; The author; Title page; 1 Introduction; 2 The Framework, financial statements, accounting concepts and policies; 3 Presentation of financial statements; title: IAS 1; 4 Accounting policies changes inaccounting estimates and errors- IAS 8; 5 Events after the reporting period- IAS 10; 6 Related party disclosures; title: IAS 24; 7 First-time adoption of IFRS- IFRS 1; 8 Interim financial reporting- IAS 34; 9 Revenue; title: IAS 18; 10 The effects of changes in foreign exchange rates; title: IAS 21; 11 Employee benefits; title: IAS 19; 12 Share based payment; title: IFRS 2; 13 Borrowing costs; title: IAS 23