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International financial reporting standards in depth : volume 1 : theory and practice /

By: Kirk, Robert J
Material type: BookPublisher: Oxford :. CIMA Publishing, c2005.Description: xiv, 384 p. : ; 23 cm.ISBN: 0750667788Program: ACCY201Subject(s): Financial -- Reporting | International business enterprises -- Accounting | Financial statements -- StandardsDDC classification: . Online resources: Location Map
Summary:
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.* 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.
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Item type Home library Call number Status Date due Barcode Item holds
REGULAR University of Wollongong in Dubai
Main Collection 		657.0218 KI IN (Browse shelf) Available T0033248
REGULAR University of Wollongong in Dubai
Main Collection 		657.0218 KI IN (Browse shelf) Available T0033249
Total holds: 0

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.* 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.

ACCY201

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