Advanced Financial Accounting 3rd edition

Advanced Financial Accounting 3rd edition

By Pearl Tan, Lim Chu Yeong, Kuah Ee Wen
ISBN-13: 978-9-814742-64-1
Publisher: mcgraw hill education
The Third Edition of ''"Advanced Financial Accounting''' presents challenging new content that is of relevance to both advanced level accounting students and professional accountants. It explains integrated problems that involve the application of more than one IFRS" Standard. This book serves as a useful reference for accounting practitioners who are keen to keep up to date with the IFRS Standards that are featured in this text.

''"Advanced Financial Accounting''' deals with the complexity of accounting issues head on. It presents the issues clearly, illustrates the application of IFRS Standards systematically and explains the process thoroughly. The Third Edition builds upon the strength of previous editions, through its emphasis on explanations and illustrative examples to help students learn complex rules with understanding and insight. The book features systematic step-by-step processes to apply the requirements of the IFRS Standards.


Content:

1 Risk Reporting
2 Group Reporting I: Concepts and Context
3 Group Reporting II: Application of the Acquisition Method under IFRS 3
4 Group Reporting III: Accounting for Business Combinations and Non-controlling Interests under IFRS 3 in Post-acquisition Periods
5 Group Reporting IV: Consolidation under IFRS 10
6 Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
7 Group Reporting VI: Complex Consolidation Issues
8 Accounting for the Effects of Changes in Foreign Exchange Rates
9 Financial Instruments: Classification, Recognition and Measurement
10 Accounting for Derivatives and Hedge Accounting
11 Accounting for Taxes on Income
12 Earnings per Share
13 Share-based Payment
14 Special Issues: Common Control