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International Financial Reporting Standards : A Framework-Based Perspective

By: (Author) Eva K. Jermakowicz , (Author) Greg F. Burton

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Ksh 72,000.00

Format: Hardback or Cased Book

ISBN-10: 0415827620

ISBN-13: 9780415827621

Publisher: Taylor & Francis Ltd

Imprint: Routledge

Country of Manufacture: GB

Country of Publication: GB

Publication Date: Feb 27th, 2015

Print length: 827 Pages

Weight: 1,655 grams

Product Classification: Financial accounting
Financial reporting, financial statements
Business strategy

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This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard.

Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers:

  • A clear presentation of the concepts underlying IFRS
  • A conceptual framework to guide students in interpreting and applying IFRS rules
  • A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard
  • Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS
  • End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting

Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

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