International Financial Reporting Standards: A Framework-Based Perspective

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9780415827638: International Financial Reporting Standards: A Framework-Based Perspective

International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard.

Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers:

  • A clear presentation of the concepts underlying IFRS
  • A conceptual framework to guide students in interpreting and applying IFRS rules
  • A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard
  • Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS
  • End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting

Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

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Recensione:

"Accounting standard setters are being challenged by the need to promulgate rules for reporting business transactions, events, and contracts in a world of ever-growing interconnectedness and complexity. The International Accounting Standards Board has addressed this challenge by expanding the scope and coverage of IFRS to the extent that they now rival U. S. GAAP. In this book, Professors Burton and Jermakowicz lucidly describe IFRS in a presentation appropriately founded upon a conceptual framework. In each chapter, the authors set forth the learning objectives, summarize the pertinent concepts and principles, and conclude by explaining the applicable rules. Cogently linking concepts with rules of practice, this book should prove very useful to students in paving the way toward a clear understanding of IFRS." - A. Rashad Abdel-khalik, Professor, University of Illinois, USA

"In this effective introduction to IFRS, the authors wisely approach each topic by first looking at the concepts underlying the related IFRS, and then use those concepts to demonstrate the specifics. IFRS today is about 4,000 pages, making it almost impossible to learn all the rules, but Greg Burton and Eva Jermakowicz's concept-based book offers a better approach to learning." - Paul Pacter, Former Board Member, International Accounting Standards Board

"While students may like learning specific rules, professional accountants and auditors must be able to think critically and analyze issues. This principles-based book will undoubtedly help them do that. Greg Burton and Eva Jermakowicz have combined broad topical coverage with useful pedagogy to encourage a wide range of learning, from understanding the foundations, to critical thinking and analysis, to enhancing important communication skills with writing assignments. With its modular setup, real-world examples, links to authoritative literature, and comparison of IFRS and US GAAP, this book will prove indispensible to both instructors and practitioners as a teaching resource and a reference." - Teresa Conover, Paden Neeley Professor, University of North Texas, USA

L'autore:

Greg Burton is the Deloitte & Touche Fellow and Professor of Accounting at Brigham Young University, USA. He served as the Academic Fellow in the Division of Corporate Finance with the SEC in 2008-2009, where he was involved with all IFRS filings and projects. He teaches auditing, financial accounting, and international accounting.

Eva Jermakowicz is a Professor of Accounting and Chair of the Accounting and Business Law department at Tennessee State University, USA. A former Fulbright scholar, she has extensive teaching and professional experience in accounting and financial reporting.

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Greg F. Burton, Eva K. Jermakowicz
Editore: Taylor & Francis Ltd 2015-03-03, London (2015)
ISBN 10: 0415827639 ISBN 13: 9780415827638
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Descrizione libro Taylor & Francis Ltd 2015-03-03, London, 2015. paperback. Condizione libro: New. Codice libro della libreria 9780415827638

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Descrizione libro Condizione libro: New. Depending on your location, this item may ship from the US or UK. Codice libro della libreria 97804158276380000000

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Burton, Greg F., Jermakowicz, Eva K.
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Descrizione libro Routledge, 2015. Condizione libro: New. Num Pages: 842 pages, 434 black & white illustrations, 419 black & white tables, 15 black & white line drawings. BIC Classification: KFCR. Category: (UP) Postgraduate, Research & Scholarly; (UU) Undergraduate. Dimension: 257 x 181 x 50. Weight in Grams: 1476. . 2015. 1st Edition. Paperback. . . . . . Codice libro della libreria V9780415827638

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Greg F. Burton, Eva K. Jermakowicz
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Descrizione libro Taylor Francis Ltd, United Kingdom, 2015. Paperback. Condizione libro: New. 251 x 175 mm. Language: English . Brand New Book. International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: * A clear presentation of the concepts underlying IFRS * A conceptual framework to guide students in interpreting and applying IFRS rules * A comparison between IFRS and US GAAP to develop students understanding of the requirements of each standard * Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS * End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors. Codice libro della libreria AA69780415827638

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Greg F. Burton, Eva K. Jermakowicz
Editore: Taylor Francis Ltd, United Kingdom (2015)
ISBN 10: 0415827639 ISBN 13: 9780415827638
Nuovi Paperback Quantità: 1
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The Book Depository US
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Descrizione libro Taylor Francis Ltd, United Kingdom, 2015. Paperback. Condizione libro: New. 251 x 175 mm. Language: English . Brand New Book. International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: * A clear presentation of the concepts underlying IFRS * A conceptual framework to guide students in interpreting and applying IFRS rules * A comparison between IFRS and US GAAP to develop students understanding of the requirements of each standard * Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS * End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors. Codice libro della libreria AA69780415827638

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Descrizione libro Routledge, 2015. PAP. Condizione libro: New. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Codice libro della libreria BB-9780415827638

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Descrizione libro Routledge. Condizione libro: New. Num Pages: 842 pages, 434 black & white illustrations, 419 black & white tables, 15 black & white line drawings. BIC Classification: KFCR. Category: (UP) Postgraduate, Research & Scholarly; (UU) Undergraduate. Dimension: 257 x 181 x 50. Weight in Grams: 1476. . 2015. 1st Edition. Paperback. . . . . Books ship from the US and Ireland. Codice libro della libreria V9780415827638

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