TY  - BOOK
AU  - Dick,Wolfgang
AU  - Missionier-Piera,Franck
TI  - Financial reporting under IFRS: a topic based approach 
T2  - Wiley regulatory reporting
SN  - 9780470688311
AV  - HF5681.B2 D515 2010
PY  - 2010///
CY  - New York
PB  - Wiley
KW  - Financial statements
KW  - Accounting
KW  - Standards
KW  - International finance
N1  - Includes index; Includes bibliographical references and index; -- Financial statements and accounting mechanisms; -- Income from ordinary activities; -- Current assets; -- Non-financial liabilities; -- Non-current assets; -- Financing; -- Taxation; -- Group accounts; -- Financial analysis and communication; -- The IASB and development of the IFRS
N2  - "This practical text on financial accounting and reporting offers a global perspective on IFRS. It presents the rationale and principles prescribed throughout the IAS/IFRS, including numerous examples from large international companies, and develops fundamental skills necessary to read and use the information contained in all financial statements. The first part of the book presents the structure of the balance sheet and income statement, their links, and the accounting mechanisms to prepare them. The second part analyzes how balance sheet items are identified evaluated, and then reported. The book concludes by examining the use of financial statements-the analysis of the firm's performance and its risks"--
ER  -