International Accounting Standards

1st Edition

from UK standards to IAS, an accelerated route to understanding the key principles of international accounting rules

Author:

  • Paul Rodgers
  • International Accounting Standards

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    Description

    This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.

    Key Features

    * Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS * Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. * Identifies the major differences between the two standards and reflects changes expected in the future.

    Readership

    Management Accountants involved in; Finance Directors involved in;

    Table of Contents

    1 Harmonization – The Story So Far 2 The Mechanics of Transition 3 The Conceptual Framework 4 Presentation – The Big Picture 5 Presentation – The Balance Sheet 6 Presentation – The Performance Statement 7 Presentation – The Cash Flow Statement 5 8 Presentation – Other Primary Statements and Associated Disclosures 9 Presentation – Related Parties and Segmental Disclosures 10 Tangible Non-current Assets 11 Intangible Assets 12 Asset Impairment 13 Leasing 14 Stock and Long-term Contracts 15 Taxation 16 Retirement Benefits 17 Revenue Recognition 18 Group Accounts – Acquisition Accounting 19 Group Accounts – Associates 20 Group Accounts – Joint Ventures 21 Group Accounts – Merger Accounting: The End of the Road 22 Narrowing the Divide – UK GAAP Goes International

    Details

    No. of pages:
    288
    Language:
    English
    Copyright:
    © 2007
    Published:
    Imprint:
    CIMA Publishing
    Print ISBN:
    9780750682039
    Electronic ISBN:
    9780080548616