International Financial Reporting Standards in Depth (Repost)

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International Financial Reporting Standards in Depth

Publisher: CIMA Publishing | ISBN: 0750664738 | edition 2005 | PDF | 568 pages | 2,3 mb



The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.

The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

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