Applying International Financial Reporting Standards Upplaga 4

The vision of the IFRS Foundation to establish a truly global language for accounting has now been realised in 100+ of the world's jurisdictions, including all of the G20 nations, and continues to generate public support from major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The wide-spread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in any of the world's major business centres without the need for local accounting knowledge. In collaboration with EY, Applying International Financial Reporting Standards, fourth edition, is the ideal companion for both accountancy students and accounting professionals aiming to develop a complete understanding of IFRS Standards.Authored by a selection of leading academics and industry experts, AIFRS fourth edition explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an Academic Perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards. AIFRS fourth edition comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader s understanding of the content. A wealth of additional learning materials can also be found atwww.wiley.com/college/picker, including: * Four additional chapters: Exploration for and evaluation of mineral resources; Agriculture; Associates and equity accounting; Joint arrangements * Instructor slides * Testbank * Additional exercises * Solutions manual * Access to the IFRS Learning Resources