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international financial reporting standards practical Guid fourth 4th edition Book

A conscious decision has been taken to focus on the needs of executives and financial analysts in the private and public sectors who might not have a strong accounting background. This publication summarizes each IFRS and IAS so managers and analysts can quickly obtain a broad and basic overview of the key issues. A conscious decision was taken to exclude detailed discussion of certain topics, in order to maintain the overall objective of providing a useful tool to managers and financial analysts. In addition to the short summaries, most chapters contain simple examples that emphasize the practical application of some key concepts in a particular Standard. The reader without a technical accounting background is therefore provided with the tools to participate in an informed manner in discussions relating to the appropriateness or application of a particular Standard in a given situation. The reader can also evaluate the effect that the application of the principles of a given financial reporting standard will have on the financial results and position of a division or of an entire enterprise.

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