{"product_id":"financial-reporting-under-ifrs-isbn-9780470688311","title":"Financial Reporting under IFRS","description":"The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. \u003ci\u003eFinancial Reporting under IFRS:A topic-based approach\u003c\/i\u003e offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.  \u003cp\u003eThe book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFinancial Reporting under IFRS\u003c\/i\u003e is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.\u003c\/p\u003e \u003cp\u003eForeword vii\u003c\/p\u003e \u003cp\u003eIntroduction ix\u003c\/p\u003e \u003cp\u003eAcknowledgements xiii\u003c\/p\u003e \u003cp\u003e1 Financial Statements and Accounting Mechanisms 1\u003c\/p\u003e \u003cp\u003e2 Income from Ordinary Activities 37\u003c\/p\u003e \u003cp\u003e3 Current Assets 65\u003c\/p\u003e \u003cp\u003e4 Non-financial Liabilities 97\u003c\/p\u003e \u003cp\u003e5 Non-current Assets125\u003c\/p\u003e \u003cp\u003e6 Financing 163\u003c\/p\u003e \u003cp\u003e7 Taxation 189\u003c\/p\u003e \u003cp\u003e8 Group Accounts 215\u003c\/p\u003e \u003cp\u003e9 Financial Analysis and Communication 261\u003c\/p\u003e \u003cp\u003e10 The IASB and Development of the IFRS 313\u003c\/p\u003e \u003cp\u003eIndex 327\u003c\/p\u003e \u003cb\u003eWolfgang Dick (Paris, France)\u003c\/b\u003e is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and theUniversity of Geneva, he is co-author of the best-selling French IFRS text book \u003ci\u003eComptabilite financiere en IFRS\u003c\/i\u003e, published by Pearson. \u003cp\u003e\u003cb\u003eFranck Missonier-Piera (Lyon, France)\u003c\/b\u003e is Professor at EMLyon Business School, and co-author of \u003ci\u003eComptabilite financiere en IFRS.\u003c\/i\u003e He is a Certified Management Accountant (CMA-Canada).\u003c\/p\u003e  The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. \u003ci\u003eFinancial Reporting under IFRS:A topic-based approach\u003c\/i\u003e offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.  \u003cp\u003eThe book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFinancial Reporting under IFRS\u003c\/i\u003e is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989211693285,"sku":"NP9780470688311","price":70.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470688311.jpg?v=1761783227","url":"https:\/\/k12savings.com\/products\/financial-reporting-under-ifrs-isbn-9780470688311","provider":"K12savings","version":"1.0","type":"link"}