IFRS : a quick reference guide

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Title:

Author:

Kirk, R. J. (Robert J.), 1951-

ISBN:

9781856175456

Personal Author:

Kirk, R. J. (Robert J.), 1951-

Publication Information:

Amsterdam ; Boston ; London : CIMA, 2009.

Physical Description:

vii, 542 p. ; 23 cm.

General Note:

Includes index.

Contents:

1. The regulatory framework and presentation of financial statements -- 2. Asset valuation: Non-current assets -- 3. Asset valuation: Intangible assets -- 4. Asset valuation: Inventories and construction contracts -- 5. Balance sheet: Liabilities -- 6. Performance measurement -- 7. Employee costs -- 8. Foreign trading -- 9. Cash flow statements -- 10. Disclosure standards -- 11. Group reporting -- 12. Financial instruments -- 13. Sundry financial reporting standards -- 14. The international financial reporting interpretations committee -- 15. Taxation.

Abstract:

"Intended for those with an understanding of the current regulatory framework, the book sets out the basic numerical application of the International Financial Accounting Standards and includes. A thorough introduction to the accounting standard-setting process; A guide to the boards, committees and councils responsible for the standards; Detailed coverage of individual standards, including Asset Valuation, Liabilities and Group Reporting; and Published accounts of well known British and European companies."--BOOK JACKET.

Subject Term:

Financial statements.

Financial statements -- Standards -- Great Britain.

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168025457223	657.3021841 K59.I 2009	1	Searching... Unknown

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Summary

This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts.

The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.

Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.