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Item Details
Title: INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING
By: Ciaran Connolly
Format: Paperback

List price: £45.00


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ISBN 10: 0903854724
ISBN 13: 9780903854726
Publisher: INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND
Pub. date: 10 August, 2009
Edition: 2nd Revised edition
Synopsis: Ciaran Connolly's International Financial Accounting and Reporting is designed to inform and teach the reader about the application of International Financial Reporting Standards (IFRSs) in an Irish context, and is particularly suited for the intermediate and advanced levels of undergraduate accounting degree programmes, together with postgraduate and professional accounting courses. This comprehensive text: * Contains a chapter on each extant IFRS * Explains the background to each IFRS and defines key terms * Shows how each standard may be applied using clear worked examples and review questions with solutions * Enables readers to assimilate, understand and appraise critically the key aspects of each IFRS The 2nd Edition is designed to meet the continued and growing demand for coverage of International Financial Reporting Standards (IFRSs).The text has been fully revised and incorporates, for example, recent revisions to * IAS 1 Presentation of Financial Statements * IAS 27 Consolidated and Separate Financial Statements * IAS 32 Financial Instruments: Presentation * IAS 39 Financial Instruments: Recognition and Measurement * IFRS 3 Business Combinations * IFRS 7 Financial Instruments: Disclosures. This student-orientated text provides a clear, well-structured and comprehensive treatment of all extant IFRSs, with each chapter supported by worked examples, questions and answers. This text will assist students to gain the knowledge and skills required to enable them to apply current IFRSs and critically appraise the underlying concepts and financial reporting methods.The broad structure of the text is as follows: * Section 1 addresses the theoretical underpinnings of financial reporting and also illustrates the presentation of financial statements; * Section 2 and Section 3 focus on the core IFRSs associated with the preparation of a statement of comprehensive income and statement of financial position, together with a statement of cash flows, for individual companies; * Section 4 concentrates on disclosure-related issues including earnings per share and financial instruments; * Section 5 deals in-depth with the preparation of group accounts, including subsidiaries, associates and joint ventures. It also covers foreign operations and the group statement of cash flows; and * Section 6, together with completing the coverage of extant IFRSs, concludes the text by dealing with the analysis and interpretation of financial information. Key Features include: * Updated for all extant IFRSs; * All essential topics on intermediate and advanced financial accounting syllabi covered; * Worked examples provided throughout the text; and * Review questions and challenging questions included at the end of each chapter.
Publication: Ireland
Imprint: Institute of Chartered Accountants in Ireland
Returns: Non-returnable
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