Wiley Interpretation and Application of International by Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Raymond PDF

By Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko, Blaise Colyvas

A one-stop source for figuring out present foreign monetary Reporting StandardsAs the overseas Accounting criteria Board (IASB) makes major strides achieve worldwide convergence of accounting criteria around the globe, the foreign monetary Reporting criteria (IFRS) turn into very important to the accounting global. Wiley IFRS 2011 presents the required instruments for realizing the IASB criteria and provides useful tips and services on the way to use and enforce them.Covers the latest foreign monetary Reporting criteria (IFRS) and IFRIC interpretationsAn critical advisor to IFRS complianceProvides a whole rationalization of all IFRS necessities, coupled with copious illustrations of ways to use the principles in complicated, real-world situationsWritten through recognized foreign specialists at the topic with hands-on event in making use of those criteria, this ebook is an imperative consultant to IFRS compliance.

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Extra info for Wiley Interpretation and Application of International Financial Reporting Standards 2011 (Wiley Ifrs)

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Ltd. sg Portions of this book have their origins in copyrighted materials from the International Accounting Standards Board. These are noted by reference to the specific pronouncements, except for certain of the definitions introduced in bold type, which appear in a separate section at the beginning of each chapter. Complete copies of the international standards are available from the IASB. Copyright © International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. This book is printed on acid-free paper.

It managed to resist, coming to a compromise where IASC remained independent but all IFAC members were automatically members of IASC, and IFAC was able to nominate the membership of the standard-setting Board. Both the UN and OECD were active in international rule making in the 1970s but the IASC was successful in persuading them to leave establishment of recognition and measurement rules to the IASC. However, having established itself as the unique international rule maker, IASC encountered difficulty in persuading any jurisdiction or enforcement agency to use its rules.

The stated goal of the IFRS Foundation and the IASB is to develop, in the public interest, a single set of high-quality, understandable, enforceable, and globally accepted financial reporting standards based upon clearly articulated principles. More and more global economies are adopting IFRS. In fact, the IASB acknowledges that all major economies have established time lines to converge with or adopt IFRS in the near future. A key event signaling the growing recognition of the primacy of IFRS was the decision by the US Securities and Exchange Commission in 2007 waiving its former requirement for foreign registrants to reconcile key financial statement captions to amounts computed under US GAAP.

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