IFRS: A Quick Reference Guide

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Elsevier, 2009 - Business & Economics - 542 pages
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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
 

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IFRS

Contents

Introduction
1
Chapter 1 The regulatory framework and presentation of financial statements
7
Noncurrent assets
35
Intangible assets
88
Inventories and construction contracts
128
Liabilities
151
Chapter 6 Performance measurement
178
Chapter 7 Employee costs
216
Chapter 9 Cash flow statements
287
Chapter 10 Disclosure standards
304
Chapter 11 Group reporting
342
Chapter 12 Financial instruments
391
Chapter 13 Sundry financial reporting standards
439
Chapter 14 The international financial reporting interpretations committee
490
Chapter 15 Taxation
511
Index
527

Chapter 8 Foreign trading
272

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About the author (2009)

Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.

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