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Wiley IFRS 2010-11 is the comprehensive source for guidance in applying IFRS to complex, real-world situations, and is equally valuable for prepares, auditors, and users of financial reports. To facilitate the readers` understanding, examples created to explain particular IFRS requirements and selections from actual published financial statements are copiously provided throughout the book, illustrating all key concepts. Also included in this edition are revised, comprehensive disclosure checklist; an updated, detailed comparison between US GAAP, Indian GAAP and IFRS, keyed to chapter topics; and discussions of major ongoing IASB projects that may have significant impact on readers` responsibilities over the coming year, including IASB`s controversial attempt to define IFRS for smaller companies..
The revised 2010-11 Indian edition addresses important and complex requirements such as those pertaining to the accounting for:
Financial instruments
Loss contingencies
Business combinations
Employee benefits
Foreign currency-based transactions
The 2010-11 Indian edition continues detailed coverage of all previously issued IAS and IFRS standards and SIC and IFRIC interpretations, including the complex but important financial instruments guidance of IAS 32, IAS 39, and IFRS 7. New examples have been added to every chapter.
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