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IFRS, Fair Value and Corporate Governance: The Impact on Budgets, Balance Sheets and Management Accounts

IFRS, Fair Value and Corporate Governance: The Impact on Budgets, Balance Sheets and Management Accounts

  • Publisher: Elsevier
  • ISBN: 9780750668958
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  • 241.00 RON
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Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation * Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift - which is prerequisite to achieving compliant financial reporting.

Tags: Elsevier Health