Applying International Financial Reporting Standards. Questo articolo non è disponibile.Applying International Financial Reporting Standards

Applying International Financial Reporting Standards 3^rd edition has beenthoroughly updated to reflect the numerous changes with the International Financial Reporting Standards (IFRS) as a consequence of the convergence program between the IASB and FASB. The expert, authoritative and reliable explanations of the author team continues and the textbook is widely referenced by both students and academics, and the accounting profession in countries that have adopted international accounting standards.

The continuing focus of the third edition is to explain, interpret, analyse and illustrate the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure users gain a deep understanding of the reporting requirements and procedures, and attain the knowledge expectations of the accounting profession in respect to IFRS.

The coverage of accounting standards has been expanded with the inclusion of new or thoroughly revised chapters on IFRS 9 Financial instruments, IFRS 11 Joint arrangements, IFRS 13 Fair value measurement, IAS 8 Revenue, IAS 24 Related party disclosures, IAS 33 Earnings per share and IAS 41 Agriculture. This textbook has been written for intermediate and advanced courses on financial accounting, at both undergraduate and postgraduate level.

Ruth Picker BA, FCA, FSIA, FCPA, is Global Leader, Global IFRS Services, Global Professional Practice, with Ernst & Young. Ruth has 29 years’ experience with Ernst & Young and has held various leadership roles during this time. Up until June 2009, Ruth was Managing Partner — Melbourne and the Oceania Team Leader of Climate Change and Sustainability Services. Prior to this role, Ruth was a senior partner in the Technical Consulting Group, Global IFRS and the firm’s Professional Practice Director (PPD) responsible for directing the firm’s accounting and auditing policies with the ultimate authority on accounting and auditing issues. She is a member of Ernst & Young’s Global IFRS Policy Committee.

Ruth’s authoritative insight and understanding of accounting policy and regulation was acknowledged through her appointment to the International Financial Reporting Interpretations Committee (IFRIC), the official interpretative arm of the International Accounting Standards Board. She is currently a member of the IFRIC and the only Australian on that body.

Ruth was responsible for the preparation of Ernst & Young’s Corporate Governance Series (which includes guidance for directors and results of numerous corporate governance surveys) and subsequent advice to a number of entities in both the private and public sectors on the application of corporate governance.

Ruth has conducted numerous ‘Directors’ Schools’ for listed company boards. These schools were designed by Ruth and are aimed at enhancing the financial literacy of listed company board members. She is a frequent speaker and author on accounting issues and has been actively involved in the Australian accounting standard-setting process, being a past member and former deputy chair of the Australian Accounting Standards Board (AASB) and having served on the Urgent Issues Group for 3 years. She has been a long-standing lecturer and Task Force member for the Securities Institute of Australia, serving that organisation for 17 years.

Her written articles have been published in a number of publications, and she is frequently quoted in the media on accounting and governance issues.

In November 2000, Ruth was awarded the inaugural ‘Lynne Sutherland Award’ — an Ernst & Young award created to recognise those people at Ernst & Young who contribute to the development and retention of women and who support and enhance the ability of Ernst & Young to attract and retain talented people.

Ken Leo BCom (Hons), MBA, has been an academic for over 40 years, including 20 years as Professor of Accounting at a University in Western Australia. During this time he has taught company accounting to undergraduate and postgraduate students. He has been involved in writing books published by John Wiley & Sons since 1981, and has also written books and monographs for other organisations, including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. As a founding member of the Urgent Issues Group in 1995, he served on this body until 2001. He subsequently served on the Australian Accounting Standards Board from 2002 to 2007, and was deputy chairman for some of that time.

Janice Loftus BBus, MCom (Hons), is a senior lecturer in accounting at the University of Adelaide, South Australia. Her teaching interests are in the area of financial accounting and she has written several study guides for distance learning programs. Janice’s research interests are in the area of financial reporting. She co-authored Accounting Theory Monograph 11 on solvency and cash condition with Professor M.C. Miller. She has numerous publications on international financial reporting standards, risk reporting, solvency, earnings management, social and environmental reporting, and developments in standard setting in Australian and international journals. Janice co-authored Accounting: Building Business Skills published by John Wiley & Sons