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VIVA BOOKS PRIVATE LIMITED Complete Guide to Int. Financial Reporting Standard 2/e by Ralph Tiffin
The second edition of Ralph tiffin S lucid book explains all current international Financial reporting standards in clear and simple terms and incorporates all the new and industry - specific standards issued towards the end of 2004 including if Rs 2 shared based payments if Rs 3 Business combinations if Rs 4 Insurance contracts if Rs 5 non-current assets held for sale and discontinued operations if Rs 6 exploration for and Evaluation of mineral Resources The standards are in a constant state of change. It is vitally important for finance directors accountants and other professional advisers to understand the implication of these recent changes. Shared based payments are having a real effect on companies results; business combinations is resulting in a complete change to accounting for Goodwill. There is now a new Class of asset - non-current assets held for sale. Specific industries now have their own standards - and more will follow. As in the first edition Ralph tiffin explains ideas behind each of the standards and their effect on Financial statements. He summarises the issues underlying standard practice and clarifies the accounting and Disclosure requirements as well as the practical problems of compliance. The book is designed for anyone in business connected with published accounts and internal reports whether accountants or otherwise. As never before professional advisers directors and executives from functions other than finance are affected by the requirements of accounting Standards.
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