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Comprehensive resource explaining the IFRS Standards and teaching the skills required to use them in practice Written in collaboration with Ernst & Young, this fully updated Fifth Edition of Applying IFRS Standards is designed to meet the needs of accountancy students and practitioners in understanding the complexities of IFRS Standards. Beginning with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards, the book goes on to explain the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world and addressing the skills needed to apply the standards in business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring further context. Discussion questions, exercises and references are provided throughout the book. Companion websites contain additional chapters, instructor slides and test banks, additional exercises, a solutions manual, and access to IFRS Learning Resources. Applying IFRS Standards includes information on: Fair value measurement, revenue from contracts with customers, income taxes, financial instruments, share-based payments, inventories, and employee benefitsProperty, plant, and equipment, leases, intangible assets, business combinations, impairment of assets, and financial statement presentationsStatement of cash flows, operating segments, and consolidation in controlled entities, intragroup transactions, and non-controlling interestsQualitative characteristics of useful financial information, going concern assumptions Applying IFRS Standards is an essential learning resource on the subject for students and early-career accounting professionals and serves as a useful reference for established accounting professionals.
Biografie (Ruth Picker)
Ruth Picker, BA, FCA, FSIA, FCPA, is Global Director, Global IFRS Services with Ernst & Young. She has had 25 years' experience with Ernst & Young and held various leadership roles during this time. Up until June 2009, she 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 fi rm'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 International Financial Reporting Standards (IFRS) Policy Committee. Her 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. She 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 fi nancial 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.
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