Wiley IFRS: Practical Implementation Guide and Workbook - Tapa blanda

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Abbas Ali Mirza is a partner with Deloitte & Touche (ME), Dubai, UAE, and on the firm's regional Technical assurance and advisory committee. He is a frequent speaker and workshop leader and widely published in international accounting journals. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce & Industry and was the 21st session Chairman of the Intra-Governmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR) at the United Nations. Magnus Orrell is a partner with Deloitte & Touche LLP in Wilton, Connecticut. He specializes in the accounting for financial instruments under both IFRS and US GAAP. He previously worked for the International Accounting Standards Board (IASB). Graham J. Holt is an examiner with the ACCA, UK, and a Principal Lecturer of Accounting and Finance, Manchester Metropolitan University Business School, and is coauthor of an IFRS text, contributor to academic publications, and author of professional journal papers. Liesel Knorr is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Committee?responsible for preparing the core set of standards?endorsed by the International Organization of Securities and Exchange Commissions. She is the author of many technical papers.

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Wiley IFRS Practical Implementation Guide and Workbook Second Edition

A one-stop resource for understanding and applying current International Financial Reporting Standards

The year 2007 proved to be yet another historic year of watershed events for the International Financial Reporting Standards (IFRS) firstly, due to the announcement in November 2007 by the US SEC to allow foreign private issuers to enter the US capital market using IFRS-compliant financial statements without reconciling to US GAAP and secondly, on its achieving extraordinary acceptance globally with over 100 countries requiring or permitting IFRS by the end of 2007, a remarkable achievement in terms of global acceptance of IFRS. Commenting on how many more countries are expected to adopt IFRS by 2011, Sir David Tweedie, chairman of the IASB, remarked, "we reckon by about 2011, there'll be 150?all the major economies." (Accountancy, January 2008)

The Second Edition of this quick-reference IFRS guide includes easy-to-understand IFRS/IAS explanations, practical insights, case studies and illustrations and features:

• Up-to-date coverage of all extant IASB Standards (IAS 1 to 41 and IFRS 1 to 8) and all IFRICS from 1 to 14; coverage includes all new and revised IFRS issued up until February 2008, with discussion of IFRS 8 (Operating Segments) and the recent revisions to IAS 1, IAS 27, IAS 32, IFRS 2, and IFRS 3

• Lucid explanations of the IASB standards, supplemented with simple examples and easy-to-apply illustrations, for quick understanding of IFRS/IAS standards and IFRIC/SIC interpretations

• Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS IAS standards

• Case studies with solutions that illustrate the practical application of the IFRS/IAS

• "Practical Insights" into implementation and application of the IFRS/IAS

• Extracts from published financial statements to illustrate real-life application of the IASB standards