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of earnings and equity book value for share prices, and higher value relevance of earnings for good news stock returns. Differences in our accounting quality metrics between firms applying IAS and firms that do not in the period before adoption by the firms that apply IAS, i.e., the pre-adoption period, do not explain the
The publication of this fifth edition coincides with the convergence in accounting standards that has been a feature of the international landscape since the global financial crisis of 1998. The events of that year prompted several international organizations, including the World Bank and the International Monetary Fund,
Application of. International. Financial. Reporting. Standards. Bruce Mackenzie. Tapiwa Njikizana. Danie Coetsee. Raymond Chamboko. Blaise Colyvas. Brandon Hanekom. Edwin Selbst . to this emphasis, a major strength of this book is that it does explain the theory of IFRS in sufficient detail to serve as a valuable
4 Mar 2017 Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable
1 Apr 2017 This Pocket Guide has been published by the IFRS® Foundation (the. Foundation) and has not been approved by the International Accounting. Standards Board (the Board). Disclaimer: The Board, the Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or
19 Nov 2015 Welcome to the 2016 edition of IFRS in Your Pocket. It is the concise guide to all of the topics which have made this publication an annual, and indispensable, world?wide favourite. At its core is a comprehensive summary of the current Standards and Interpretations along with details of the projects on the
2017 IFRS® Standards (Red Book) - Downloadable PDF - is the only official printed edition of the consolidated text of the International Accounting Standards Board's authoritative pronouncements as issued at 1 January 2017. Please Note:IFRS Foundation only accepts orders for downloadable products from 'end users'
IAS 7 Cash flow statements. FRS1. IAS 8 Accounting policies. FRS18. IAS 10 Events after balance sheet date. SSAP17. IAS 16 Property, plant and equipment. FRS15. IAS 18 Revenue. IAS 23 Borrowing costs. IAS 32 Financial instruments: presentation and disclosure. FRS4. IAS 33 Earnings per share. FRS14. IAS 35
Links to summaries, analysis, history and resources for International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its related bodies.
1. International Accounting Standard 1. Presentation of Financial Statements. Objective. 1. This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.

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February 2018