Implementation Practical Guide and Workbook on International Standards for the Preparation of Financial Reports (Wiley) 2011
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This book aims at helping accountants, auditors and other who are working on preparing financial statements based on international standards for financial reporting learn the basic principles of international standards for financial reporting. Understanding and appreciating the basic principles and requirements of international standards for financial reporting have become more important than ever for accountants, auditors, investors, bankers and financial analysts.
This publication takes into account the user's needs, and thus follows a simple methodology and a gradual guidance process to demonstrate the implementation of international standards for financial reporting, so as to make it easy to use, whether in the application of those standards or in reading and understanding financial statements prepared accordingly .
It explains the criteria of the International Accounting Standards Board (IASB) in such a clear and plain manner that even any entity or body applying the international standards for the first time would be able to understand. The book shows the practical application of standards set by the Board, using simple explanations and examples that can be easily applied. The book then goes further in its review and explanation and offers a wealth of teaching aids in the form of case studies (with carefully examined solutions) and multiple-choice questions (with answers).
The order of the contents of the book is consistent, in general, with the order and scope of each standard: each chapter discusses specifically one standard from the set of international standards for financial reporting. Chapters have been arranged in accordance with the actual numbering of the international standards for financial reporting currently in force. This order allows the use of the book as a guide and reference in addition to the full set of standards issued by the International Accounting Standards Board.