Publisher's Synopsis
This is a seminal Irish textbook, written by a leading accounting academic with an extensive background in practice. Ciaran Connolly's International Financial Accounting and Reporting is designed to inform and teach the reader about the application of International Financial Reporting Standards (IFRSs) in an Irish context, and is particularly suited for the intermediate and advanced levels of undergraduate accounting degree programmes, together with postgraduate and professional accounting courses.
The 2nd Edition is designed to meet the continued and growing demand for coverage of International Financial Reporting Standards (IFRSs). The text has been fully revised and incorporates, for example, recent revisions to
- IAS 1 Presentation of Financial Statements
- IAS 27 Consolidated and Separate Financial Statements
- IAS 32 Financial Instruments: Presentation
- IAS 39 Financial Instruments: Recognition and Measurement
- IFRS 3 Business Combinations
- IFRS 7 Financial Instruments: Disclosures.
This student-orientated text provides a clear, well-structured and comprehensive treatment of all extant IFRSs, with each chapter supported by worked examples, questions and answers. This text will assist students to gain the knowledge and skills required to enable them to apply current IFRSs and critically appraise the underlying concepts and financial reporting methods.
