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Designed to provide students with the knowledge and skills to appraise
underlying accounting concepts and apply extant International Accounting
Standards (IASs) and International Financial Reporting Standards (IFRSs) this
6th edition has been fully updated and revised to reflect the requirements of all IASs and IFRSs, together with the revised
Conceptual Framework for Financial Reporting issued in
March 2018. It includes 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 is particularly suitable for the intermediate and
advanced levels of undergraduate accounting degree programmes, together with
postgraduate and professional courses.
Key features of the 6th Edition include:
- the adoption of the March 2018 version of the Conceptual Framework for Financial Reporting;
- consideration of the implications of FRS 102;
- discussion of accounting and professional ethics (with related questions and solutions);
- the adoption of IFRS 15 Revenue from Contracts with Customersand IFRS 16 Leases;
- 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.
Click here to download an extract of the book's Table of Contents.
Format: Paperback, 1,120 pages
Publishing: September 2018
For further information contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204
The Author
Ciaran Connolly is Professor of Accounting at Queen’s University, Belfast. A fellow of the Institute of Chartered Accountants 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.
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