An Executive Guide to IFRS - Walton, Peter

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Résumé :
Globalisation of financial reporting is proceeding very fast, and managers need to understand the world of IFRS and the main technical issues. In a concise, accessible style, this book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment. It presents the main technical features of IFRS including their content, and chapters on business combinations, consolidation, pensions and share-based payment, financial instruments, provisions and impairment, and it discuss how international standards are formulated. As a whole, the book gives invaluable guidance to the manager on the role of financial reporting, and an understanding of why IFRS are useful. It clearly demonstrates what a company and a country gains from using them, what the costs will be, what the main technical features of IFRS are, how IFRS are formulated, how to participate in the standard-setting process and how to lobby effectively.

Biographie:
Peter Walton, PhD, FCCA, is a preparer turned academic and writer. He is now a professor at ESSEC Business School, Paris, and IFRS Director of the ESSEC-KPMG Financial Reporting Centre there. He is the publisher of IFRS Monitor which provides a detailed monthly report of IASB proceedings. He has attended virtually all the meetings of the IASB since it was formed in 2001.

Sommaire:
Peter Walton, PhD, FCCA, is a preparer turned academic and writer. He is now a professor at ESSEC Business School, Paris, and IFRS Director of the ESSEC-KPMG Financial Reporting Centre there. He is the publisher of IFRS Monitor which provides a detailed monthly report of IASB proceedings. He has attended virtually all the meetings of the IASB since it was formed in 2001....