000			03183nam a22003254a 4500
005			20250918190103.0
008			130219s2011 enk b 001 0 eng
020			_a9780470664902 (pbk.) _cRM121.61
039		9	_a201307291039 _brosli _c201307191515 _dros _c201303081459 _dros _y02-19-2013 _zhamudah
040			_aDLC _cDLC _dUKM
090			_aHF5626.W335
090			_aHF5626 _b.W335
100	1		_aWalton, Peter J.
245	1	3	_aAn executive guide to IFRS : _bcontent, costs and benefits to business / _cPeter Walton.
260			_aChichester, West Sussex, UK : _bWiley, _c2011.
300			_axi, 228 p. ; _c18 cm.
504			_aIncludes bibliographical references (p. 217-220) and index.
520			_a''A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS.' Steve Collings, FMAAT, FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing. International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements. In An Executive Guide to IFRS: Content, Costs and Benefits to Business, Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role. The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including: The content of financial statements, Investments in other companies, Income Statement and Balance Sheet items, IFRS for SMEs, and A comparison with US GAAP. Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action. An Executive Guide to IFRS is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards'-- _cProvided by publisher.
520			_a'This book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment'-- _cProvided by publisher.
630	0	0	_aInternational financial reporting standards.
650		0	_aFinancial statements _xStandards.
650		0	_aInternational business enterprises _xAccounting _xStandards.
907			_a.b15578161 _b2019-11-12 _c2019-11-12
942			_c01 _n0 _kHF5626.W335
914			_avtls003523782
990			_ark4
991			_aFakulti Ekonomi dan Pengurusan
998			_at _b2013-06-02 _cm _da _feng _genk _y0 _z.b15578161
999			_c540720 _d540720