International Accounting / Financial Reporting Standards Guide (2009) (Miller International Accounting Standards Guide): David Alexander, Simon Archer
Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting Financial Reporting Standards Guide is your survival handbook in today’s global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. An understanding of this material is also essential for those who need to understand or interpret financial statements prepared under IASB GAAP, which includes thousands of large enterprises in Europe and Australia. Further, the implications of the promised increasing convergence between U.S. and IASB GAAPs can only be appreciated with a knowledge of IASB pronouncements. The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.
About the Author
David Alexander is Professor of Accounting at the Birmingham Business School, The University of Birmingham, England. He has a degree in Economics and Accounting from the University of Bristol, England, and is a Fellow of the Institute of Chartered Accountants in England and Wales. Simon Archer, a former partner of Price Waterhouse, Paris, has had many years experience working in Continental Europe. He was until recently Professor of Financial Management at the University of Surrey, Guildford, United Kingdom, and is now Visiting Professor at the University of Reading, United Kingdom. Professor Archer was educated at Oxford University, United Kingdom, and is a Fellow of the Institute of Chartered Accountants in England and Wales.