Intermediate Financial Reporting: An IFRS Perspective,1st Edition

■ Intermediate Financial Reporting: An IFRS Perspective,1st Edition ■ Authors : Nelson Lam , Peter Lau ■ Copyright : 2009 / McGraw-Hill Asia ■ 912 Page ■ 정가 45,000 원 ■ ISBN 9780071274241
■ Description Intermediate Financial Reporting: An IFRS Perspective explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the corporate or individual entity level by using the most updated international financial reporting standards (IFRSs). This book also contains several illustrative examples and real-life cases to help readers digest and understand the IFRS. The real-life cases are sourced from those countries and places that have adopted or permitted the use of IFRS, including Australia, China, Finland, France, Germany, Hong Kong, Italy, the Netherlands, Singapore, the United Kingdom and some emerging markets such as the Russian Federation. ■ Table of Contents About the Authors Preface Part I Conceptual and Regulatory Framework 1 Financial Reporting and International Financial Reporting Standards 2 Framework for International Financial Reporting Part II Elements of Financial Statements - Assets 3 Property, Plant and Equipment 4 Leases 5 Investment Property 6 Intangible Assets 7 Borrowing Costs 8 Impairment of Assets 9 Inventories 10 Construction Contracts Part III Elements of Financial Statements - Liabilities, Equity, Income and Expenses 11 Revenue 12 Employee Benefits 13 Income Taxes 14 Provisions and Contingencies Part IV Financial Instruments 15 Financial Instruments - Introduction 16 Financial Assets 17 Financial Liabilities and Derecognition 18 Financial Instruments: Presentation and Disclosure Part V Presentation of Financial Statements and Related Topics 19 Presentation of Financial Statements 20 Accounting Policies, Changes in Accounting Estimates and Errors 21 Events after the Reporting Period 22 Non-current Assets Held for Sale and Discontinued Operations 23 The Effects of Changes in Foreign Exchange Rates 24 Statement of Cash Flows Index ■ Key Features ● Latest coverage of IFRSs ● Numerous illustrative examples ● Real-life cases sourced from countries around the world ● Exercises, problems and case studies ■ About the Authors Mr Nelson Lam ; BBA (Hons), MBA, MSc, ACA, ACIS, CPA (Aust), CPA (US), CFA, FCCA, FCPA (Practising), FHKIoD, MHKSI, MSCA, is a popular speaker and consultant in International Financial Reporting Standards (IFRSs) and Hong Kong Financial Reporting Standards (HKFRSs) in Greater China and the Asia Pacific, including Mainland China, Hong Kong, Korea and Macau. Mr Lam obtained his MBA degree from the Hong Kong University of Science and Technology, his MSc degree in finance from the Chinese University of Hong Kong and his BBA (Hons) degree from the Hong Kong Baptist University. He regularly provides consultancy services and corporate training on issues relating to IFRSs and HKFRSs to different listed and private entities, professional bodies and universities in Asia, having been involved in over 300 engagements, conferences, seminars and workshop in relation to IFRSs and HKFRSs in Asia since 2005. His firm's website, contains his presentation materials (over 200 sets of PDF file) for free public download. In 2001, by using the then latest IFRSs and HKFRSs in analysing one of the largest takeover cases in Asia, Mr. Lam was the winner in an accounting case competition, which consisted of entries from professors of different universities. He is now an external assessor of Module A: Financial Reporting and a Master Workshop Facilitator of the Qualification Programme run by the Hong Kong Institute of Certified Public Accountants (HKICPA). In recognition of his contribution to the professional examination, the HKICPA presented him the Master Workshop Facilitator Award in 2004 and 2007. Mr Lam is also a member of the Financial Reporting Review Panel in Hong Kong, the chairman of the Accounting and Auditing Standards Committee of the Society of Chinese Accountants and Auditors, and a member of the Financial Reporting Standards Committee of the HKICPA. He is a guest lecturer and speaker in financial reporting subjects in several universities and the co-author of Auditing and Assurance in Hong Kong (with Dr Peter Lau). Dr Peter Lau; B.COMM, MBA, CA, CMA, FCPA, ATIHK, PhD, is Associate Dean and BBA Programme Director at the Hong Kong Baptist University. He is an independent non-executive director of Hanison Construction Holdings Limited, which is listed on the Main Board of the Hong Kong Stock Exchange. He received his Bachelor of Commerce (summa cum laude) in accounting from Saint Mary's University, his MBA from Dalhousie University and his PhD in accounting from the Chinese University of Hong Kong. He is a Chartered Accountant (Canada), a Certified Management Accountant (Canada), a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA), and an Associate of the Taxation Institute of Hong Kong. Dr Lau has more than 20 years of experiece in teaching both graduate and undergraduate degree courses and conducting workshops, revision courses and examination assistance seminars for various accounting and auditing papers of the ACCA and HKICPA examinations. He is now an examiner of Module C: Auditing and Information Management of the Qualification Programme of the HKICPA. Dr Lau is also an external examiner for various accounting programmes of the University of Hong Kong and the Open University of Hong Kong. He has published over 20 papers in the areas of accounting, auditing and taxation. He is the co-author of Auditing and Assurance in Hong Kong (with Mr Nelson Lam) and Hong Kong Auditing (with Mr Millichamp A.).


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