Wiley IFRSAusgabe 3

A one-stop resource for understanding and applying current International Financial Reporting Standards

As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS^® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS^® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS^® standards.

This quick reference guide includes easy-to-understand IAS/IFRS^®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.

Clearly explaining the IASB standards so that even first-time adopters of IFRS^® will understand the complicated requirements, the Third Edition presents:

• Ten recently issued and revised IFRS^® standards including business combinations, financial instruments and newly issued IFRS^® for SMEs
• New International Financial Reporting Interpretations Committee (IFRIC) projects
• Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS^®/IAS standards
• Case studies or "problems" with solutions illustrating the practical application of IFRS^®/IAS
• Excerpts from published financial statements around the world

Designed with the needs of the user in mind, IFRS^® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS^®/IAS certification exam.