Advanced Financial Accounting: An IAS and IFRS Approach Updated Edition (絕)
- 20本以上，享 8.5折
售價
$
洽詢
- 一般書籍
- ISBN：9780071269339
- 作者：Pearl Tan, Peter Lee
- 版次：1
- 年份：2009
- 出版商：McGraw-Hill
書籍介紹
本書特色
目錄
作者介紹
Description
This book covers advanced level topics in financial reporting within the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) reporting framework. While the book is aimed at advanced level accounting degree students in tertiary institutions, it is a useful primer for practitioners who wish to reinforce their knowledge of rapidly changing accounting standards.
Note: There is a new section on permissible reclassification of financial assets. In the wake of the global financial crisis, the IASB in Oc
This book covers advanced level topics in financial reporting within the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) reporting framework. While the book is aimed at advanced level accounting degree students in tertiary institutions, it is a useful primer for practitioners who wish to reinforce their knowledge of rapidly changing accounting standards.
Note: There is a new section on permissible reclassification of financial assets. In the wake of the global financial crisis, the IASB in Oc
Features
- Inclusion of the most recent amendments to existing standards including the revised IFRS 3 (2008)and revised IAS 27 (2008).
- Coverage of complex topics: business combinations, consolidation, equity accounting, translation of foreign transactions and foreign operations, financial instruments, share-based payments, earnings per share, deferred taxation and risk reporting disclosures.
- Application of the three "Cs" of sound accounting pedagogy:
- Concepts Principles-based to enhance students' conceptual understanding of the underlying rationale of accounting requirements.
- Context Emphasizes the importance of understanding the economics of and motivations for the specific transactions that are the subject of accounting rules.
- Competencies Focuses on the requirements of accounting standards within the IAS and IFRS reporting framework and provides in-depth coverage of how to apply them to complex settings.
- Rigorous and comprehensive illustrations, explanations and problem sets aimed at achieving high standards of professional competencies demanded by accountancy bodies worldwide.
-
Analytical checks to allow for self-auditing of answers.
Table of Contents
1. Risk Reporting
2. Group Reporting I: Concepts and Context
3. Group Reporting II: Application of the Acquisition Method under IFRS
4. Group Reporting III: Consolidation under IAS 27
5. Group Reporting IV: Equity Accounting under IAS 28
6. Group Reporting V: Special Issues
7. Accounting for the Effects of Changes in Foreign Exchange Rates
8. Financial Instruments: Classification, Recognition and Measurement
9. Accounting for Derivatives and Hedge Accounting
10. Accounting for Taxes on Income
11. Earnings per Share
12. Share-based Payment
1. Risk Reporting
2. Group Reporting I: Concepts and Context
3. Group Reporting II: Application of the Acquisition Method under IFRS
4. Group Reporting III: Consolidation under IAS 27
5. Group Reporting IV: Equity Accounting under IAS 28
6. Group Reporting V: Special Issues
7. Accounting for the Effects of Changes in Foreign Exchange Rates
8. Financial Instruments: Classification, Recognition and Measurement
9. Accounting for Derivatives and Hedge Accounting
10. Accounting for Taxes on Income
11. Earnings per Share
12. Share-based Payment
Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS.
