International Financial Reporting Standards in Depth - 1st Edition - ISBN: 9780750664738, 9780080456423

International Financial Reporting Standards in Depth

1st Edition

Authors: Robert Kirk
Paperback ISBN: 9780750664738
eBook ISBN: 9780080456423
Imprint: CIMA Publishing
Published Date: 19th July 2005
Page Count: 568

Institutional Access


Description

This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005.

Accounting Standards in Depth contains a:

  • Brief summary of the relevant international accounting standards
  • Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams

The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.

The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

Key Features

  • Tests the reader on numerical application, understanding of the underlying theory and presentation of financial statements
  • Includes questions selected from the major accounting bodies in the UK - CIMA and ACCA

Readership

Accountants, finance managers, students of accountancy, finance and management.


Details

No. of pages:
568
Language:
English
Copyright:
© CIMA Publishing 2005
Published:
Imprint:
CIMA Publishing
eBook ISBN:
9780080456423
Paperback ISBN:
9780750664738

Reviews

This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005. Accounting Standards in Depth contains a: * Brief summary of the relevant international accounting standards * Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting. The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.


About the Authors

Robert Kirk Author

Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.

Affiliations and Expertise

Associate Professor, University of Ulster