Understanding International Financial Reporting Standards : A Guide for Students and Practitioners

This will be the first book to make IFRS/IAS accessible to students.

It will cover the principles and application of the major standards through themes based chapters dealing with, for example, 'Presentation of Financial Statements', 'Consolidated Financial Statements', Asset Recognition and Measurement' and 'Income and Expense Recognition'.

Understanding International Financial Reporting Standards is suitable for both undergraduate and postgraduate students on accounting and business degrees, studying accounting standards, financial reporting, and international accounting.

It will also be of interest to those studying for professional examinations based on IFRS and accountancy and business practitioners who need a general understanding of IFRS.