International Accounting Standards

From UK Standards to Ias, an Accelerated Route to Understanding the Key Principles of International Accounting Rules
Erscheinungsjahr 2007
ISBN: 978-0-7506-8203-9
Verlag: Elsevier Science

Buch, Englisch, 288 Seiten, Format (B × H): 164 mm x 237 mm, Gewicht: 460 g

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules.

It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business.

Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.

Zielgruppe

Management Accountants involved in; Finance Directors involved in;

Autoren/Hrsg.

Rodgers, Paul

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Wirtschaftswissenschaften Literatur für Manager
• Wirtschaftswissenschaften Betriebswirtschaft Management
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

1 Harmonization - The Story So Far

2 The Mechanics of Transition

3 The Conceptual Framework

4 Presentation - The Big Picture

5 Presentation - The Balance Sheet

6 Presentation - The Performance Statement

7 Presentation - The Cash Flow Statement 5
8 Presentation - Other Primary Statements
and Associated Disclosures

9 Presentation - Related Parties and
Segmental Disclosures

10 Tangible Non-current Assets

11 Intangible Assets

12 Asset Impairment

13 Leasing

14 Stock and Long-term Contracts

15 Taxation

16 Retirement Benefits

17 Revenue Recognition

18 Group Accounts - Acquisition Accounting

19 Group Accounts - Associates

20 Group Accounts - Joint Ventures

21 Group Accounts - Merger Accounting: The
End of the Road

22 Narrowing the Divide - UK GAAP Goes
International

Über Autor(innen)

Rodgers, Paul
Paul Rodgers trained as a chartered accountant before working in the computer industry. He subsequently moved into the training sector where he has specialised in financial and management skills for more than seventeen years, whilst keeping in touch with the commercial world as a director of a large training organisation and its publication function.

Clients have included participants from international accountancy practices, banks, government departments plus a wide range of retail and service companies.

Since the introduction of international accounting rules, his skills in this area have been required by numerous organisations preparing for the transition. He also continues to provide a broad spectrum of training as well as undertaking editorial assignments for both professional bodies and private clients. His most recent projects are the establishment of an accountancy division within a leading City based training company and the design of bespoke training courses for the legal sector