IFRS: A Quick Reference Guide

Robert Kirk

• Publisher: CIMA Publishing
• Year: 2009
• ISBN:
  9780080949772
• Topic: Business
• Subtopic: Accounting
• Index: Business

This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts. The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.

• Shows exactly what you need to know in order to fully understand and apply IFRS
• Concepts, Standards and Regulations are explained in easy to understand terms so that you become familiar with them in the quickest amount of time
• Shows by example - features the published accounts of well known British and European companies

Table of contents

• Cover image
• Table of Contents
• Copyright Page
• About the author
• Preface
• Introduction
• Chapter 1. The regulatory framework and presentation of financial statements
• Chapter 2. Asset valuation
• Chapter 3. Asset valuation
• Chapter 4. Asset valuation
• Chapter 5. Balance sheet
• Chapter 6. Performance measurement
• Chapter 7. Employee costs
• Chapter 8. Foreign trading
• Chapter 9. Cash flow statements
• Chapter 10. Disclosure standards
• Chapter 11. Group reporting
• Chapter 12. Financial instruments
• Chapter 13. Sundry financial reporting standards
• Chapter 14. The International financial reporting interpretations committee
• Chapter 15. Taxation
• Index