
International Accounting Standards
from UK standards to IAS, an accelerated route to understanding the key principles of international accounting rules
Description
Key Features
* 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
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
Product details
- No. of pages: 288
- Language: English
- Copyright: © CIMA Publishing 2007
- Published: July 23, 2007
- Imprint: CIMA Publishing
- eBook ISBN: 9780080548616
- Paperback ISBN: 9780750682039
About the Author
Paul Rodgers
Clients have included participants from international accountancy practices, banks, government departments plus a wide range of retail and service companies.
Since the introduction of international accounting rules, his skills in this area have been required by numerous organisations preparing for the transition. He also continues to provide a broad spectrum of training as well as undertaking editorial assignments for both professional bodies and private clients. His most recent projects are the establishment of an accountancy division within a leading City based training company and the design of bespoke training courses for the legal sector
Affiliations and Expertise
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