Financial Instruments

Financial Instruments
Author: International Accounting Standards Committee
Publisher:
Total Pages: 96
Release: 1998
Genre: Accounting
ISBN:

WILEY Interpretation and Application of International Financial Reporting Standards 2010

WILEY Interpretation and Application of International Financial Reporting Standards 2010
Author: Barry J. Epstein
Publisher: John Wiley & Sons
Total Pages: 1345
Release: 2010-02-05
Genre: Study Aids
ISBN: 0470453222

Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your 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.

Wiley Interpretation and Application of International Financial Reporting Standards 2011

Wiley Interpretation and Application of International Financial Reporting Standards 2011
Author: Bruce Mackenzie
Publisher: John Wiley & Sons
Total Pages: 1324
Release: 2011-01-25
Genre: Business & Economics
ISBN: 111803709X

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 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 two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
Author: Ellen Gaston
Publisher: International Monetary Fund
Total Pages: 41
Release: 2014-09-15
Genre: Business & Economics
ISBN: 1498393659

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.

IFRS 2

IFRS 2
Author: International Accounting Standards Board
Publisher:
Total Pages: 58
Release: 2004
Genre: Accounting
ISBN: