INTERNATIONAL ACCOUNTING STANDARDS

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.

Audience
Management Accountants involved in; Finance Directors involved in;

Contents
1 Harmonization – The Story So Far 2 The Mechanics of Transition 3 The Conceptual Framework 4 Presentation – The Big Picture 5 Presentation – The Balance Sheet 6 Presentation – The Performance Statement 7 Presentation – The Cash Flow Statement 5 8 Presentation – Other Primary Statements and Associated Disclosures 9 Presentation – Related Parties and Segmental Disclosures 10 Tangible Non-current Assets 11 Intangible Assets 12 Asset Impairment 13 Leasing 14 Stock and Long-term Contracts 15 Taxation 16 Retirement Benefits 17 Revenue Recognition 18 Group Accounts – Acquisition Accounting 19 Group Accounts – Associates 20 Group Accounts – Joint Ventures 21 Group Accounts – Merger Accounting: The End of the Road 22 Narrowing the Divide – UK GAAP Goes International

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