This ebook Advanced Financial Accounting 4th Edition offers clear, step-by-step guidance along with visual aids for applying complex accounting standards, empowering future accountants to gain the necessary skills in the rapidly evolving accounting landscape.
Advanced Financial Accounting: An IFRS Standards Approach, 4E, serves as a great textbook for both undergraduate and graduate accounting students in universities, as well as for those preparing for professional accounting tests. Additionally, it acts as a valuable resource for industry professionals who want to stay updated on the IFRS® Standards presented in this volume. The text clearly addresses accounting challenges, systematically demonstrates the application of IFRS® Standards, and thoroughly explains related processes. As the breadth of accounting standards expands and economic transactions grow more intricate, it is essential for educators to prepare their students to tackle these challenges confidently.
This latest edition builds on the achievements of the previous three versions, focusing on detailed explanations and illustrative examples to assist students in grasping advanced accounting concepts. Topics covered include group reporting, the impact of foreign exchange fluctuations, financial instruments, share-based compensation, earnings per share, and deferred tax, among others. The ebook confronts the intricacies of accounting issues directly and elucidates integrated scenarios that require applying multiple IFRS® Standards. Enhanced with new questions at the end of each chapter, effective diagrams, flowcharts, concept maps, and several additional features detailed in the book’s Preface, this edition aims to enrich the learning experience.
NEW FEATURES
Recent content additions and extended coverage now include:
- Handling deemed disposals
- Hedge accounting as per IFRS 9
- Expected credit loss according to IFRS 9
- Accounting for derivatives linked to equity
- Broadened illustrations on segment reporting
- Improved explanations of various IFRS 9 topics
- Changes in ownership interests related to joint arrangements
- More examples detailing ownership interest changes, regardless of control
- New end-of-chapter questions and expanded examples throughout the chapters
- Complex intra-group transaction treatments, including contract accounting under IFRS 15
- Accounting for deemed acquisitions and business combinations that don’t involve control transfer
- Translating transfers between a parent company and its foreign subsidiary (both upstream and downstream)
978-9814821353, 978-9814821278
NOTE: This only consists of the eBook Advanced Financial Accounting: An IFRS Standards Approach, 4th Edition, in a converted PDF (page numbers wont match the physical book). No access codes are included.
