- Covers all the new standards required for 2005 year ends- Specifically written for global consistency, as approved by the Global IFRS Policy Committee of Ernst and Young - Detailed contents section and index to aid speed of reference International GAAP(R) 2005 goes much further than explanation. It interprets the standards, sets them in context, and gives insights into how difficult day-to-day practical issues should be resolved in the real world of financial reporting. Each chapter of the book deals with a key area of IFRS and has a common structure for ease of use and includes- An introduction to the background issues- An explanation of relevant principles- A clear exposition of the requirements of IFRS(TM)- A discussion of the implications in practice- Worked examples- Extracts for the accounts of real companies- A full listing of the required disclosures- Full guidance on the first time adoption of IFRS(TM) * Most authoritative title worldwide on IFRS * Sets the international finance standards in context that goes beyond academic analysis and gives insights into day-to-day issues * Written for global consistancy; IFRS are now followed by a growing international community * Covers all the new standards required for 2005 year-ends
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