基本信息·出版社：CIMA Publishing ·页码：568 页 ·出版日期：2005年09月 ·ISBN：0750664738 ·条形码：9780750664738 ·装帧：平装 ·正文语种：英语 ...
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International Financial Reporting Standards in Depth |
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International Financial Reporting Standards in Depth |
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基本信息·出版社：CIMA Publishing
·页码：568 页
·出版日期：2005年09月
·ISBN：0750664738
·条形码：9780750664738
·装帧：平装
·正文语种：英语
·丛书名：CIMA Professional Handbook
内容简介 This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005.
Accounting Standards in Depth contains a:
* Brief summary of the relevant international accounting standards
* Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams
The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.
The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.
* Tests the reader on numerical application, understanding of the underlying theory and presentation of financial statements
* Includes questions selected from the major accounting bodies in the UK - CIMA and ACCA
作者简介 Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.
编辑推荐 Review Many HR teams have intimated that they are just full of budding business partners waiting for the right opportunity to make their mark. The capable ones who realise their time has arrived will be developing their skills by reading "The Business Partner. Paul Kearns, Director, PWL I am very happy to see a book on how to be a better HR Business Partner. In the years ahead BP excellence and leadership will be key to the success of UK HR departments. Timely & Important. Stephen Battalia, Group HR Director, Nestle UK & Ireland An invaluable guide to a partnering relationship for HR professionals. Soundly grounded academically, and at the same time full of practical advice, this book is especially helpful on the essentials of the internal consulting role that makes a partnership successful. Andrew Mayo, Professor of Human Capital Management, Middlesex University. In this useful text, Barbara Kenton and Jane Yarnall have provided practical ideas about the role of the business partner in HRM. By linking the notion of business partnership with internal consultancy skills they are able to offer insights into a subject of growing interest to all managers. Professor Shaun Tyson, Cranfield University
Review Many HR teams have intimated that they are just full of budding business partners waiting for the right opportunity to make their mark. The capable ones who realise their time has arrived will be developing their skills by reading "The Business Partner.
Paul Kearns, Director, PWL
I am very happy to see a book on how to be a better HR Business Partner. In the years ahead BP excellence and leadership will be key to the success of UK HR departments. Timely & Important.
Stephen Battalia, Group HR Director, Nestle UK & Ireland
An invaluable guide to a partnering relationship for HR professionals.
Soundly grounded academically, and at the same time full of practical advice, this book is especially helpful on the essentials of the internal consulting role that makes a partnership successful.
Andrew Mayo, Professor of Human Capital Management, Middlesex University.
In this useful text, Barbara Kenton and Jane Yarnall have provided practical ideas about the role of the business partner in HRM. By linking the notion of business partnership with internal consultancy skills they are able to offer insights into a subject of growing interest to all managers.
Professor Shaun Tyson, Cranfield University
专业书评 From 2005 all EU listed companies are required to comply with International Financial Reporting Standards. This edition of International Financial Reporting Standards in Depth has been completely updated to reflect this change. This text is designed to prepare both professionally qualified accoutants and those currently studying for their professional examinations to familiarise themselves with these new standards.
Each of the chapters examines all the standards forming the 'stable platform' that were applied from January 2005 for listed companies. It is then supplemented by a number of examination questions chosen from CIMA and ACCA past examination papers.
