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Advanced Financial Accounting:An IAS and IFRS Approach

Advanced Financial Accounting:An IAS and IFRS Approach限時特價

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  • Advanced Financial Accounting:An IAS and IFRS Approach

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    內容簡介

      Features

      1.Inclusion of revised IFRS 3 (2008),amendments IAS 27 (2008),IAS39 and many other standards.

      2.Coverage of complex topics: business combinations, consolidation, equity accounting, translation of foreign transactions and foreign operations, financial instruments, share-based payments, earnings per share, deferred taxation and risk reporting disclosures.

      3.Application of the three "Cs" of sound accounting pedagogy:
      (1)Concepts Principles-based to enhance students' conceptual understanding of the underlying rationale of accounting requirements.
      (2)Context Emphasizes the importance of understanding the economics of and motivations for the specific transactions that are the subject of accounting rules.
      (3)Competencies Focuses on the requirements of accounting standards within the IAS and IFRS reporting framework and provides in-depth coverage of how to apply them to complex settings.

      4.Rigorous and comprehensive illustrations, explanations and problem sets aimed at achieving high standards of professional competencies demanded by accountancy bodies worldwide.

      5.Analytical checks to allow for self-auditing of answers.

     


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