International GAAP 2010
- 作者
- 出版社 John Wiley & Sons
- 出版时间 2010年8月
- ISBN 9780470688007
- 定价 1735.70
内容简介
InternationalGAAP[registered]2010goesmuchfurtherthanexplanation.ItinterpretsIFRSs,setstheminarelevantbusinesscontextandprovidesinsightsintohowcomplexpracticalissuesshouldberesolvedintherealworldofglobalfinancialreporting.Thisbookisanessentialtoolforanyoneapplying,auditing,interpreting,regulating,studyingandteachinginternationalfinancialreporting.WrittenbyfinancialreportingexpertsfromtheInternationalFinancialReportingGroupofErnst&Young,thisbookprovidesatrulyglobalperspectiveonthereal-worldinterpretationandpracticalapplicationofIFRSs.Complextechnicalaccountingissuesareexplainedclearlyinjargon-freeterms,andIFRSsaresetinapracticalworkingcontextwithnumerousworkedexamplesandhundredsofpracticalillustrationsfromthepublishedfinancialreportsofmajorlistedcompaniesfromaroundtheworld.InternationalGAAP2010hasbeenfullyrevisedandupdatedinorderto:dealwithallnewandamendedauthoritativepronouncements,includingtherecentandsignificantrevisionstoIAS1(PresentationofFinancialStatements),IAS23(BorrowingCosts),IAS27(ConsolidatedandSeparateFinancialStatements)andIFRS3(BusinessCombinations);provideinsightandguidanceingreaterdetailthaneverbeforeontheinterpretationandpracticalapplicationonIFRSfromatrulyglobalperspective,basedontheexperienceofthebook'sauthorsindealingwithrecentday-to-daypracticalissues;and,explainthemanycurrentinitiativesthatarepresentlybeingpursuedbytheIASBandIFRICandthatwillleadtochangesinaccountingrequirements.
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