وصف

This book, with its step-by-step explanations and illustrations of the application of complex accounting standards, enables aspiring accountants in today’s dynamic accounting environment to develop expertise with insight. The book is a suitable text for both undergraduate and postgraduate accounting students in universities and candidates sitting for professional accounting examinations. It also serves as a useful reference for accounting practitioners who are keen to keep up to date with the IFRS® Standards that are featured in this text. It presents the accounting issues clearly, illustrates the application of the IFRS® Standards systematically and explains the process thoroughly. As accounting standards become more comprehensive and economic transactions become more complex, it is necessary for accounting professors to equip their students so that they can deal with these issues with confidence. This new edition builds upon the success of the previous three editions through its emphasis on explanations and illustrative examples to help students understand complex accounting requirements that deal with advanced level accounting topics. These topics include group reporting, accounting for the effects of foreign exchange movements, financial instruments, share-based payments, earnings per share and deferred tax among others. The book deals with the complexity of accounting issues head on and explains integrated problems that involve the application of more than one IFRS® Standard. There are new end-of-chapter questions, impactful diagrams, flowcharts, concept maps and many other features as explained in the Preface of this book.