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Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book
As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.
- Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations
- An indispensable guide to IFRS compliance
- Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations
Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.
- Sales Rank: #1405662 in Books
- Published on: 2013-02-04
- Original language: English
- Number of items: 1
- Dimensions: 9.30" h x 1.90" w x 7.40" l, 3.06 pounds
- Binding: Paperback
- 1057 pages
From the Back Cover
Your one indispensable guide to IFRS® compliance
International Financial Reporting Standards (IFRS®) have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union (2002, mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS® starting in 2007).
With further refinements to IFRS® continuing to be made by the International Accounting Standards Board (IASB)—aided by work being performed pursuant to the "convergence" commitment made by the US standard-setter, FASB—and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS®, mastery of this knowledge is becoming a necessity for all preparers of financial statements.
Experience from EU-based companies that implemented IFRS® financial reporting by 2005 suggests that such an undertaking may require a multi-year effort. Wiley IFRS® 2013 provides a complete explanation of all IFRS® requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations. It can be used both in training accounting staff and serving as a reference guide during actual implementation of IFRS® and preparation of IFRS®-based financial statements. Wiley IFRS® 2013 is equally valuable for preparers, auditors, and users of financial reports.
To optimize the reader's understanding, both examples created to explain particular IFRS® requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts. Also included in this edition are a revised, comprehensive disclosure checklist; an updated, high-level comparison between US GAAP and IFRS® , keyed to chapter topics; and integrated discussions of major ongoing IASB projects that may have significant impact on readers' responsibilities over the coming year.
About the Author
BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS® Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS® consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS® Centers of Excellence.
DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses.
TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS® Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen.
RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS® Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.
BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.
BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.
EDWIN SELBST, CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.
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