PricewaterhouseCooper: The IFRS Manual of Accounting 2009 (2 books)
 
書城編號: 174002

原價: HK$1700.00
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出版社: CCH Asia Ltd.
出版日期: 2008/12
ISBN: 9789881794918

商品簡介
Book 1: PwC’s The IFRS Manual of Accounting 2009

Provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). The new edition:

  • is packed full of detailed guidance and clear advice on how groups should prepare their consolidated financial statements in accordance with IFRS
  • deals with the reporting requirements for interim reports and preliminary announcements
  • is a practical and thorough publication, written in straight forward language, which will help you deal with the day-to-day task of implementing IFRS as well as more difficult and complex issues
  • contains hundreds of practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made.

    Key changes:

  • Revision of all chapters for implications of the IFRS annual improvements project issued in May 2008, impacting 20 standards with effective dates starting from 1 January 2009
  • Guidance on first-time adoption of IFRS updated for implications of amendments to IFRS 1 and IAS 27
  • Revised guidance on financial instruments for implications of amendments to IAS 32, IAS 1 and IAS 39 and of IFRIC 16
  • Updated guidance on revenue, employee benefits and share based payments for implications of IFRIC 15, 14 and IFRS 2 respectively

    Book 2: PwC’s Understanding new IFRSs for 2009: A guide to IAS 1 (Revised), IAS 27 (Revised), IFRS 3 (Revised) and IFRS 8 (New publication)

    This new book accompanies the main volume by providing guidance on the standards that will come into force in 2009 but can be early adopted:

  • IAS 1 (revised), ‘Presentation of financial statements’
  • IFRS 8, ‘Operating segments’
  • IAS 27 (revised), ‘Consolidated and separate financial statements’
  • IFRS 3 (revised), ‘Business combinations’
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