Accounting

International Financial Reporting Standards: A Practical by Hennie van Greuning PDF

By Hennie van Greuning

ISBN-10: 0821384287

ISBN-13: 9780821384282

Making use of overseas monetary Reporting criteria (IFRS) in a company state of affairs could have an important impact at the monetary effects and place of a department or a complete organization. overseas monetary Reporting criteria: a pragmatic advisor provides inner most – or public-sector executives, managers, or monetary analysts with out a powerful history in accounting the instruments they should perform discussions and judgements at the appropriateness or program of IFRS. each one bankruptcy summarizes a world monetary Reporting typical, following a constant constitution: *Problems addressed by way of the IFRS *Scope of the traditional *Key suggestions and definitions *Accounting remedy *Presentation and disclosure *Financial research and interpretation Many chapters of the e-book additionally include examples that illustrate the sensible software of key ideas in a selected common. Titled overseas Accounting criteria: a pragmatic consultant in its earlier variations, the ebook contains all the criteria issued via the overseas Accounting criteria Board (IASB) via 31 may possibly 2004.

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Additional resources for International Financial Reporting Standards: A Practical Guide

Sample text

However, in other instances management may need to take a strategic decision to as to whether they are going to adopt IFRS and from when they are going to apply it. This decision will be driven by, amongst other things, requirements of stakeholders, in particular equity and debt holders. IFRS 1 presents a number of exemptions for first time adopters. Management will need to consider which exemptions in IFRS 1 to apply on adoption of IFRS and will need to understand the implications of each exception.

It will not be a requirement for an entity to comply with the framework for the preparation and presentation of management commentary as a condition for asserting compliance with IFRS. 8 33 IMPLEMENTATION DECISIONS The following table sets out some of the strategic and tactical decisions that should be considered when applying IAS 1. Strategic decisions Tactical decisions Problems to overcome Determining what information will be presented on the face of the statement of financial position, income statement, and statement of changes in equity, and what information will be presented in the notes to the annual financial statements.

Differences in corporate strategies can affect certain financial ratios. (It is a good practice to compare the financial ratios of a company with those of its major competitors. ) Economic conditions. Financial ratios tend to improve when the economy is strong and to weaken during recessions. Therefore, financial ratios should be examined in light of the phase of the economy’s business cycle. Trend (time-series analysis). The trend of a ratio, which shows whether it is improving or deteriorating, is as important as its current absolute level.

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International Financial Reporting Standards: A Practical Guide by Hennie van Greuning


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