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A one-stop resource for understanding and applying current International Financial Reporting Standards
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents:Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs
New International Financial Reporting Interpretations Committee (IFRIC) projects
Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards
Case studies or “problems” with solutions illustrating the practical application of IFRS®/IAS
Excerpts from published financial statements around the world
Author Biography
Abbas Ali Mirza is a Partner in Deloitte & Touche,Dubai, UAE, and a member of the firm’s regional Assurance andAdvisory Committee. He is Chairman of the Auditors Group of theDubai Chamber of Commerce and Industry and was the Chairman of theIntra Governmental Working Group of Experts on InternationalStandards on Accounting and Reporting (ISAR) at the United Nations. Graham J. Holt is an Examiner with the Association ofChartered Certified Accountants (ACCA), and Executive Head of theDivision of Accounting and Finance, Manchester MetropolitanUniversity Business School in the UK. He is an IFRS® authorand contributor to both academic publications and professionaljournals. Liesel Knorr is President of the German AccountingStandards Board and former technical director with theInternational Accounting Standards Board (IASB) responsible forpreparing the core set of standards endorsed by the InternationalOrganization of Securities and Exchange Commission. She is theauthor of many technical papers.
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