Overview:

Advanced Financial Reporting: an IFRS Perspective explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the consolidated and corporate level by using the most up to date International Financial Reporting Standards (IFRSs), including the latest IFRSs on consolidated financial instruments, joint arrangements, disclosure of interest in other entities, and financial instruments. This book is suitable for students, lecturers and practitioners. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports.

Features:

• Latest coverage of IFRSs, including IFRS 9, IFRS 10, IFRS 11 and IFRS 12
• Numerous illustrative examples
• Figures and flowcharts to illustrate the complicated issues
• Real-life cases sourced from countries around the world
• Exercises, problems and case studies