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This book is a suitable text for both accounting students in universities and candidates sitting for accounting professional 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.
This new edition builds upon the success of the previous two editions through its emphasis on explanations and illustrative examples to help students understand complex accounting rules. It 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.
作者簡介
Pearl Tan Hock Neo
現職：Singapore Management University
Lim Chu Yeong
現職：Singapore Institute of Techology
Kuah Ee Wen
現職：Ernst & Young LLP
Ch 1 Risk Reporting
Ch 2 Group Reporting I: Concepts and Context
Ch 3 Group Reporting II: Application of the Acquisition Method under IFRS 3
Ch 4 Group Reporting III: Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 in Post-Acquisition Periods
Ch 5 Group Reporting IV: Consolidation under IFRS 10
Ch 6 Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
Ch 7 Group Reporting VI: Complex Consolidation Issues
Ch 8 Accounting for the Effects of Changes in Foreign Exchange Rates
Ch 9 Financial Instruments: Classification, Recognition and Measurement
Ch10 Accounting for Derivatives and Hedge Accounting
Ch11 Accounting for Taxes on Income
Ch12 Earnings Per Share
Ch13 Share-based Payment
Ch14 Special Issues-Common Control
