000			02004cam a2200205u 4500
999			_c12465 _d12465
001			30343
020			_a0750667788
082			_a.
100	1		_aKirk, Robert J. _961755
245	1	0	_aInternational financial reporting standards in depth : _bvolume 1 : theory and practice / _cRobert J. Kirk.
260			_bCIMA Publishing, _cc2005. _aOxford :.
300			_axiv, 384 p. : ; _c23 cm.
520			_aThis 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.
526			_aACCY201
650		4	_aFinancial _xReporting. _961756
650		4	_aInternational business enterprises _xAccounting. _915102
650		4	_aFinancial statements _xStandards. _927864
856			_uhttps://uowd.box.com/s/fq5iqn3lhlxm77bqssmh9ztk5qca20qs _zLocation Map
942			_cREGULAR _2ddc