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* The Navigator -- the centerpiece of the learning system that empowers students to succeed consists of * A checklist at the beginning of each chapter, outlining text features and study skills needed * A series of check boxes to prompt students to use the learning aids in the chapter, and set priorities while studying * Accounting in Action and Technology in Action boxes give students glimpses into the real world of business-including Ethics Insights, International Insights, e-Business Insights, and Business Insights. * Student and Instructor Approved Pedagogy includes marginal accounting equation analyses, and financial statements and ratio analysis throughout the text. The strategic use of color, photographs, and illustrations, rated #1 in instructor satisfaction. * Infographics -- These memorable visual reminders help students visualize and apply accounting concepts to the real world. * Unparalleled Readability -- Students using Accounting Principles rated their text "easy to read" more frequently than students using other accounting principles textbooks. The new edition continues to reflect this conversational style and highly rated clarity. * Useful, Thought-Provoking End-of-Chapter Material -- including Self-Study Questions, Questions, Brief Exercises, Exercises, A & B Problem Sets and Broadening Your Perspective which is divided into two sections: * Financial Reporting and Analysis -- includes financial reporting problems, comparative analysis problems, Interpreting Financial Statements: A Global Focus, and Exploring the Web exercises. * Critical Thinking -- includes Group Decision Case, Communication Activity, and Ethics Case.
* The Navigator -- the centerpiece of the learning system that empowers students to succeed consists of * A checklist at the beginning of each chapter, outlining text features and study skills needed * A series of check boxes to prompt students to use the learning aids in the chapter, and set priorities while studying * Accounting in Action and Technology in Action boxes give students glimpses into the real world of business-including Ethics Insights, International Insights, e-Business Insights, and Business Insights. * Student and Instructor Approved Pedagogy includes marginal accounting equation analyses, and financial statements and ratio analysis throughout the text. The strategic use of color, photographs, and illustrations, rated #1 in instructor satisfaction. * Infographics -- These memorable visual reminders help students visualize and apply accounting concepts to the real world. * Unparalleled Readability -- Students using Accounting Principles rated their text "easy to read" more frequently than students using other accounting principles textbooks. The new edition continues to reflect this conversational style and highly rated clarity. * Useful, Thought-Provoking End-of-Chapter Material -- including Self-Study Questions, Questions, Brief Exercises, Exercises, A & B Problem Sets and Broadening Your Perspective which is divided into two sections: * Financial Reporting and Analysis -- includes financial reporting problems, comparative analysis problems, Interpreting Financial Statements: A Global Focus, and Exploring the Web exercises. * Critical Thinking -- includes Group Decision Case, Communication Activity, and Ethics Case.
* The Navigator -- the centerpiece of the learning system that empowers students to succeed consists of * A checklist at the beginning of each chapter, outlining text features and study skills needed * A series of check boxes to prompt students to use the learning aids in the chapter, and set priorities while studying * Accounting in Action and Technology in Action boxes give students glimpses into the real world of business-including Ethics Insights, International Insights, e-Business Insights, and Business Insights. * Student and Instructor Approved Pedagogy includes marginal accounting equation analyses, and financial statements and ratio analysis throughout the text. The strategic use of color, photographs, and illustrations, rated #1 in instructor satisfaction. * Infographics -- These memorable visual reminders help students visualize and apply accounting concepts to the real world. * Unparalleled Readability -- Students using Accounting Principles rated their text "easy to read" more frequently than students using other accounting principles textbooks. The new edition continues to reflect this conversational style and highly rated clarity. * Useful, Thought-Provoking End-of-Chapter Material -- including Self-Study Questions, Questions, Brief Exercises, Exercises, A & B Problem Sets and Broadening Your Perspective which is divided into two sections: * Financial Reporting and Analysis -- includes financial reporting problems, comparative analysis problems, Interpreting Financial Statements: A Global Focus, and Exploring the Web exercises. * Critical Thinking -- includes Group Decision Case, Communication Activity, and Ethics Case.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info
This updated and expanded second edition of Book provides a user-friendly introduction to the subject, Taking a clear structural framework, it guides the reader through the subject's core elements. A flowing writing style combines with the use of illustrations and diagrams throughout the text to ensure the reader understands even the most complex of concepts. This succinct and enlightening overview is a required reading for all those interested in the subject . We hope you find this book useful in shaping your future career & Business.
Accounting Principles provides students with a clear introduction to fundamental accounting concepts with an emphasis on learning the accounting cycle from a sole proprietor perspective. This product helps students get the most out of their accounting course by making practice simple. Streamlined learning objectives help students use their study time efficiently by creating clear connections between the reading and the homework.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures