书目详细信息
： International GAAP 2009
书目信息 机读格式(MARC)
| ISBN： | 9780470740033 |
|---|---|
| 编目源： | CEPIEC CEPIEC |
| 个人名称： | Ernst & Young |
| 题名： | International GAAP 2009 v2 Mike Bonham... [et al.] |
| 索书号： | F23/B714E/2 |
| 出版发行项： | John Wiley & Sons, 2009. |
| 载体形态： | 3712 |
| 格式化内容附注： | International GAAP? 2009 is written from a global perspective. It does not have the jurisdictional bias that is present in other publications. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2009 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP? 2009 deals with a key area of IFRS and has a common structure for ease of use: o An introduction to the background issues o An explanation of relevant principles o A clear exposition of the requirements of IFRS o A discussion of the implications in practice and possible alternative solutions available o Worked examples o Extracts from real company accounts o A full listing of the required disclosures International GAAP? - the globally acknowledged resource on IFRS "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." - the Chairman of Trustees of the IASC Foundation This new edition in the International GAAP? series serves as a successor to the same authors' market-dominating UK GAAP and UK & International GAAP: "A standard reference work" - Financial Times "The definitive guide to financial reporting" - The Times |