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A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS us

International business enterprises --- Accounting --- Standards. --- International financial reporting standards --- Miscellanea. --- 657.1 --- AA / International- internationaal --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Accounting&delete& --- Standards --- Methoden en stelsels van boekhouding --- IFRS --- Normas Internacionales de Información Financiera --- NIIF --- Mezhdunarodnye standarty finansovoĭ otchetnosti --- Международные стандарты финансовой отчетности --- MSFO --- МСФО --- International financial reporting standards.

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"This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP. Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure. Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap. The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered. All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses."--

Accounting --- Financial statements --- Standards

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Auditing --- Financial statements --- Standards

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Written by an experienced auditor this practical guide will help auditors plan their procedures in accordance with current auditing standards and other forms of regulation. The advice provided allows readers to get to grips with what the ISAs (UK) strive to achieve and what can - and typically does - go wrong during the execution of an audit procedure. All chapters are clearly structured so that the reader can understand what they are trying to achieve during each step of the process, how they achieve those objectives, and the pitfalls to avoid. Topics covered include: Accepting an Audit Client, Planning the Audit, Group Audit, and Quality Management. This title is also available within Bloomsbury Professional's Financial Reporting for Smaller Companies online service.

Auditing. --- Auditing --- Financial statements --- Handbooks, manuals, etc.