IFRS Accounting Trends & Techniques

IFRS Accounting Trends & Techniques provides a close look at the reporting practices of international companies that have already tackled the conversion to IFRS.

IFRS Accounting Trends & Techniques presents carefully selected excerpts from the audited annual reports of 100 survey entities to illustrate current reporting techniques and various presentation and disclosure practices. With a strategic use of common headings (overview, recognition and measurement, presentation, and disclosure) throughout all sections, under which appear subheadings for U.S. GAAP and IFRS, the narrative commentary tackles the complex requirements with a focus on the reader's clear understanding of the content.

To maximize usability, IFRS Accounting Trends & Techniques is topically organized using familiar financial statement terminology and offers:

• Descriptive narratives that include comparisons of the reporting requirements under IFRS and U.S. GAAP
• Statistical tables that track reporting trends
• Illustrative excerpts from the surveyed annual reports showing presentation and disclosure techniques from the annual reports of 100 carefully selected entities from around the globe
• Detailed indexes

Whether you're reporting under IFRS for the first time or simply looking to stay current with the latest IFRS reporting techniques, you'll get a rich supply of examples that will save you hours of time. Preparers and auditors alike can apply this practical guidance to develop tailored solutions for difficult reporting issues.

Find the answers and IFRS reporting examples you need in IFRS Accounting Trends & Techniques.

IFRS Accounting Trends & Techniques is also available as an online subscription on AICPA Resource. Click here for details.

About the Author

Patricia Doran Walters, PhD, CFA^®, is Clinical Associate Professor of Accounting at Fordham University in New York City where she teaches International Accounting as well as U.S. GAAP Financial Reporting & Analysis in the undergraduate, MBA and Executive Programs. She is also President of Disclosure Analytics, Inc, a consulting firm specializing in the independent assessment of the quality of financial reporting and disclosure under International Financial Reporting Standards (IFRS) and U.S. GAAP. She is a former member of the International Financial Reporting Interpretations Committee (IFRIC) of the IASB.