International Financial Reporting Standards: A Framework-Based Perspective

Book Details
• Book Name: International Financial Reporting Standards: A Framework-based Perspective
• Language: English
• ISBN-13: 9780415827638
• Writer: Burton, F. Greg
• Book Edition: Illustrated
• Publisher: Routledge
• Pages: 828
• Binding: Paperback
• Subject/Category: Accounting, International Financial Reporting, Finance

Description
International Financial Reporting Standards: A Framework-based Perspective bridges the gap between broad accounting concepts and the specific requirements of IFRS, enabling students to understand the judgments required when working with principle-based standards. With the global business environment becoming increasingly interconnected, it is essential for accounting students and professionals to be proficient in both US GAAP and IFRS.

This comprehensive textbook provides:

• Clear Presentation of IFRS Concepts: It breaks down the foundational concepts underlying IFRS, offering students a robust understanding of the principles.
• Conceptual Framework: A guide to help students interpret and apply IFRS rules effectively.
• Comparison Between IFRS and US GAAP: A comparative analysis to help students distinguish the requirements and application of both standards.
• Real-World Examples & Case Studies: Links accounting theory to practice, presenting varied applications and interpretations of IFRS.
• End-of-Chapter Material: Covers critical aspects of financial reporting, including international auditing standards, ethics, corporate governance, enforcement, and emerging topics such as integrated accounting and sustainability.

Authored by Burton & Jermakowicz, this book offers a thorough and practical resource for students and professionals aiming to gain a competitive edge in understanding and applying IFRS. A companion website further supports both students and instructors with additional learning materials.