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 havebecome 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 issueso An explanation of relevant principleso A clear exposition of the requirements of IFRSo A discussion of the implications in practice and possible alternative solutions availableo Worked exampleso Extracts from real company accountso A full listing of the required disclosuresInternational GAAP? - the globally acknowledged resource on IFRS"an important part to play in the process of promoting consistent, comparableand high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles thatthey expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." - the Chairman of Trustees of theIASC FoundationThis 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
- ISBN: 978-0-470-74003-3
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 3792
- Fecha Publicación: 01/01/2009
- Nº Volúmenes: 2
- Idioma: Inglés