Overview
This seminal Irish textbook, written by a leading academic with an extensive background in accountancy practice, is designed to provide students with the knowledge and skills to enable them to appraise underlying accounting concepts and apply extant IASs and IFRSs. Each chapter includes clearly defined learning outcomes, supported by worked examples and an extensive range of review and challenging questions, and a separate section which addresses FRS 102. Designed to provide students with the knowledge and skills to enable them to appraise underlying accounting concepts and apply extant International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs) this 5th Edition has been fully updated and revised to reflect the requirements of all IASs and IFRSs, together with the Conceptual Framework for Financial Reporting. It includes new questions and extensive worked examples on these standards and, innovatively, highlights key differences between IASs/IFRSs and FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland. International Financial Accounting and Reporting 5th Edition is particularly suitable for the intermediate and advanced levels of undergraduate accounting degree programmes, together with postgraduate and professional courses. Key Features of the 5th Edition include: * consideration of the implications of FRS 102 ('new UK and Irish GAAP'); * discussion of accounting and professional ethics (with related questions and solutions); * the adoption of IFRS 15 Revenue from Contracts with Customers; * eight chapters that deal comprehensively and specifically with accounting for business combinations; * separate chapters addressing issues such as the accounting treatment of financial instruments, employee benefits and share-based payments; *worked examples throughout the text, together with an extensive range of review and challenging questions with detailed solutions.
Full Product Details
Author: Ciaran Connolly
Publisher: Chartered Accountants Ireland
Imprint: Chartered Accountants Ireland
Edition: 5th Revised edition
Dimensions:
Width: 18.90cm
, Height: 3.80cm
, Length: 24.60cm
Weight: 1.798kg
ISBN: 9781910374290
ISBN 10: 1910374296
Pages: 1088
Publication Date: 28 August 2015
Audience:
College/higher education
,
Professional and scholarly
,
Tertiary & Higher Education
,
Professional & Vocational
Format: Paperback
Publisher's Status: Active
Availability: In Print
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Author Information
Ciaran Connolly is Professor of Accounting at Queen's University, Belfast. A fellow of the Institute of Chartered Accountants in Ireland, he holds a DPhil from the University of Ulster and an MBA from Queen's University, Belfast. His research and teaching interests are in the areas of financial and not-for-profit accounting, and he has published extensively on these subjects.
