International Financial Reporting Standards Desk Reference: Overview, Guide, and Dictionary (047171450X)

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"...the authors have clearly met their quite ambitious objectives...serves as a valuable reference..." (International Accountant, July 2006)

Book Description

"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."

—From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board

In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business.

Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes:

* An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact

* A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board

* History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates

* Insights on future trends of the International Accounting Standards Board

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""This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."" From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

From the Inside Flap

International Financial Reporting Standards Desk Reference

Overview, Guide, and Dictionary

The movement toward a global set of accounting standards has gained considerable momentum in the past three years. Currently, some thirty-two countries use international accounting and financial reporting standards and another twenty-six are in the process of adopting them. By the end of 2007, most of Europe and Asia will have adopted the new standards. And with the increasing globalization of U.S. companies, there is clearly a strong need to better understand these standards and the new international language of accounting. International Financial Reporting Standards Desk Reference provides an invaluable overview of the International Accounting Standards Board, including a guide to the standards issued as well as a comprehensive dictionary of key international accounting, reporting, and finance terms.

More and more companies today are doing business on an international scale, creating a need for accountants, executives, and organizations in different countries to reach agreement on accounting rules and standards. In this ambitious desk reference, authors Roger Hussey and Audra Ong have broken down much-needed material into manageable, easy-to-navigate sections:

* The Overview describes the growth of national accounting standards setting; the events leading to the desire for international accounting standards; and the organizational structure, funding, and operation of the IASB. It also examines the changes that must be implemented by organizations and countries adopting international accounting standards, and the implications for education and training, professional accounting bodies, regulators, and organizations

* The Guide describes the scope and main requirements of current International Financial Reporting Standards (IFRS) and succinctly captures the key points of each standard

* The Dictionary is a comprehensive reference to words and phrases used in the global business world. Definitions are included for specific terms used in the international standards and are cross-referenced to the particular standard

International Financial Reporting Standards Desk Reference also features:

* An Appendix that provides a list of acronyms related to the various terms and definitions used in the Overview, Guide, and Dictionary

* A directory of national standard setters

International Financial Reporting Standards Desk Reference is a must-have resource for all accountants working in a global environment who need to adapt to international accounting and financial reporting standards.

About the Author

ROGER HUSSEY, PhD, MSc, FCCA, is the Dean for the Odette School of Business at the University of Windsor, Canada. He has a PhD in financial communications and an MSc in industrial relations from University of Bath (U.K.). He is a Fellow of the Association of Chartered Certified Accountants (ACCA) and is Visiting Professor at Bristol Business School (U.K.) and Niagara University (U.S.). He has published extensively on financial reporting regulations and international accounting.

AUDRA ONG, PhD, MBA, BSc, is an accounting professor at the University of Windsor, Canada. She received her PhD in accounting from Bristol Business School (U.K.) and MBA and undergraduate degrees from the University of Wales, Cardiff, and the Queen's University of Belfast (U.K.), respectively. She has a Certificate in International Financial Reporting from the Association of Chartered Certified Accountants (ACCA) and has also published in professional and research journals.

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