International GAAP 2010: generally accepted accounting practice under international financial reporting standards (IFRS)
The impact of IFRS goes beyond financial reporting The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, the impact of which stretches far beyond accounting to affect many key decisions companies make. The ongoing development ofIFRS requires a constant review of reporting practices. Early assessment of the impact of new and amended standards reduces the pressure of last minute corrections or delays to the accounts through the audit process, and errors and the potential disruption of investigation from the regulator. Keeping up to date with the changes and their implications requires specialist help International Financial Reporting Standards are complex and are constantly evolving. Finance professionals face an ongoing challenge to keep abreast of IFRS requirements. It is critical that finance professionals have access to the best resourceavailable to help guide them through accounting issues. Expert help is a hugeadvantage when interpreting the standards. Simply referring to the underlyingstandard is very often insufficient to gain a good understanding of an issue.Expert analysis and interpretation, including worked examples, provides clarity and can save companies a considerable amount of time. The Ernst objectives and practices. Applying the guidance in International GAAP helps ensure a smooth financial reporting and audit process As a single up to date point of reference International GAAP is the best insurance against accounting mistakes. Thealternative to examining standards and assessing their implications as transactions occur is to rely on the audit process to identify technical accounting discrepancies. However this is typically very late in the reporting cycle. Confronting technical issues when reporting deadlines loom adds time and cost, and puts huge pressure on the finance function. It may also delay reporting. Utilising International GAAP throughout the financial year alleviates later difficulties and helps ensure a smooth reporting process.
- ISBN: 978-0-470-68800-7
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 3872
- Fecha Publicación: 08/01/2010
- Nº Volúmenes: 1
- Idioma: Inglés