Applying IFRS Standards (eBook)

Ruth Picker, Leo van der Tas, David Kolitz, Gilad Livne, Janice Loftus, Miriam Koning, Cathrynne Service (Autoren)

eBook Download: EPUB

2025 | 5. Auflage
1821 Seiten
Wiley (Verlag)
978-1-394-23591-9 (ISBN)

Infos

A comprehensive IFRS practice resource from leading accounting authorities

In the newly revised fifth edition of Applying IFRS^® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS).

The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings.

Applying IFRS^® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources.

This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.

Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member.

Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member.

David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School.

Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London.

Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide.

Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University.

Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

Textauszug

ABOUT THE AUTHORS

Ruth Picker

Ruth Picker AM, B.A., F.C.A., FSIA, FCPA, is an experienced finance, accounting, audit, and risk management specialist with many years of international senior executive leadership experience as a Lead Partner in the corporate finance sector. Born and educated in Cape Town, South Africa, where she graduated with a Bachelor of Arts, Ruth then studied to qualify as a Chartered Accountant.

Prior to retiring in June 2021 Ruth had a long corporate relationship with the firm Ernst & Young (EY), where she was most recently the Asia‐Pacific Risk Management Leader, a member of the Asia‐Pacific Executive and a member of EY’s Asia‐Pacific Diversity and Inclusion Committee. She also chaired the EY Asia‐Pacific Ethics Oversight Group and was one of the leaders of the Asia‐Pacific COVID Response Team. She was also a member of EY’s Global Risk Management Committee. Prior to that she was EY’s Global Leader – International Financial Reporting Standards – based in London. Prior to that she held various senior partner roles within Australia including as an IFRS specialist, Managing Partner of the Melbourne Office and Oceania Leader – Climate Change & Sustainability Services. She has held many voluntary committee positions, both in Australia and internationally. Ruth is a strong advocate for women’s leadership, and diversity and inclusion more broadly. In 2020 Ruth was inducted into the Australian Accounting Hall of Fame for services to the accounting profession internationally and in Australia. Ruth is also a published author (including lead author of ‘Applying International Financial Reporting Standards’ published by Wiley), published songwriter & composer and speaker on topics including accounting, auditing, risk management, ethics, mentoring and leadership. She features as a case study on quiet leadership styles in Megumi Miki’s award‐winning book ‘Quietly Powerful’.

Ruth was appointed a Member of the Order of Australia (AM) in the King’s Birthday Honours on 12 June 2023.

Leo van der Tas

Leo van der Tas (PhD, RA) is full professor of financial reporting at Tilburg University, the Netherlands, since 2010 and before that at Erasmus University Rotterdam, the Netherlands.

Leo was the Global Corporate Reporting Services Leader at EY in London until 2022, before which he was the Global IFRS Technical Director at EY in London. In these roles he was responsible for the IFRS policy of EY in the area of IFRS Accounting Standards and IFRS Sustainability Disclosure Standards and the consistency of their application within the EY network. He was senior technical partner at EY in the Netherlands until 2022.

He is a member of the Connectivity Advisory Panel of the European Financial Reporting Advisory Group, tasked with advising on the connectivity between financial reporting and sustainability reporting.

Leo was a member of the International Financial Reporting Interpretations Committee (IFRIC and predecessor Standing Interpretations Committee) of the IASB between 1997 and 2006 and a member of the IFRS Foundation Advisory Council between 2009 and 2013.

Leo has been a member of the Consultative Working Group of the Standing Corporate Reporting Committee of the European Securities and Market Authority (ESMA) in Paris, France, and of the Advisory Committee on Financial Reporting of the Netherlands Authority for the Financial Markets (AFM) in Amsterdam, the Netherlands.

He has published many books and articles in the area of international accounting and is a frequent speaker and teacher on the subject.

He was seconded to the European Commission in Brussels, Belgium, for a period of 2 years to assist in the development of the Commission's policy in the area of European accounting harmonisation.

David Kolitz

David Kolitz, BComm (Natal), BCom (Hons) (SA), MCom (Wits), SFHEA is Senior Lecturer in the Business School at the University of Exeter. He was previously Associate Professor and Assistant Dean in the Faculty of Commerce, Law and Management at the University of the Witwatersrand, Johannesburg. He is an experienced accounting academic and the lead author/co‐author of three other books in the area of Financial Accounting.

Gilad Livne

Gilad Livne, PhD, CPA, is a professor of accounting at the School of Business and Management at Queen Mary University of London. Previously Gilad served on the accounting faculty of the London Business School, Bayes Business School, University of Exeter and University of Bristol. Gilad received his MSc and PhD in accounting at the University of California at Berkeley, and BA (Accounting and Economics) at Tel Aviv University.

Gilad's teaching involves financial statement analysis, international accounting and advanced financial accounting courses. Gilad has taught in Undergraduate, MBA, Executive MBA, and MSc programmes. He has also been invited to teach at other schools and universities, such as EDHEC, HEC Lausanne, HEC Paris, London School of Economics, New Economic School (Moscow) and on various company‐specific programmes.

Gilad's research looks into auditor independence, international accounting, fair value accounting and compensation. Gilad currently serves on a number of editorial boards of accounting journals. His research has been published in several journals including Accounting and Business Research, Auditing: A Journal of Practice & Theory, European Accounting Review, Journal of Banking and Finance, Journal of Business Finance and Accounting, Journal of Corporate Finance, Review of Accounting Studies and The Accounting Review.

Janice Loftus

Janice Loftus, BBus, MCom (Hons), FCPA, is an associate professor in accounting at the University of Adelaide. Her teaching interests are in the areas of financial accounting and accounting theory, and she has written several study guides for professional and tertiary programs. Janice's research interests are primarily in the area of financial reporting, including recent work on the understandability of accounting standards in collaboration with the Australian Accounting Standards Board. Janice has numerous publications on international financial reporting standards, risk reporting, solvency, earnings management, corporate governance, social and environmental reporting and developments in standard setting in Australian and international journals. Janice is the lead author of Financial Reporting, published by Wiley. She is an executive member of the Financial Reporting Interest Group of the Accounting and Finance Association of Australia and New Zealand and a member of the Australian Accounting Standards Board's Academic Advisory Panel. Prior to embarking on an academic career, Janice held several senior accounting positions in Australian and multinational corporations.

Miriam Koning

Miriam Koning, PhD, is associate professor at Rotterdam School of Management, Erasmus University (RSM). Her research addresses international accounting issues, in particular the impact of standards, institutions and intermediaries (financial regulators, standard setters, the business press, auditors and analysts) on corporate disclosure decisions and financial market participants. Her work is published in leading academic journals, including the Journal of International Business Studies, Abacus and the International Review of Financial Analysis. She is an associate member of the Erasmus Research Institute of Management (ERIM).

Miriam is the academic director of the MScBA in Accounting and Financial Management at RSM. She teaches various courses in accounting and financial reporting, at the bachelor and master's level, including the core course in international financial reporting in the master's program. In addition to pre‐ and post‐experience courses at RSM, Miriam designs and teaches courses targeted toward senior level executives and professional audiences. Her educational style can be characterized as a blended approach, combining elements of lecture‐based instruction, problem‐based learning (PBL), technology‐enhanced learning (including flipped classroom models) and in‐class, interactive discussions.

Miriam holds an MSc in Economics from the Erasmus School of Economics and a PhD from Rotterdam School of Management. Prior to joining RSM, she worked in international assurance services at Ernst & Young.

Cathrynne Service

Cathrynne Service is a chartered accountant, passionate academic, educationist, independent IFRS consultant and a professional authoress. She has lectured at a variety of prestigious universities, including the University of Queensland, Griffith University and University of KwaZulu‐Natal. During this time, she ran a variety of undergraduate and postgraduate programs (some leading to the highly sought‐after qualification of “chartered accountant”) and served in various positions, such as Head of Financial Accounting and Chairman of Cost and Management Accounting. She was also elected to several posts within the Southern African Accounting Association, which promotes excellence in accounting education and research, including serving as the National Chairman of Financial Accounting.

Cathrynne has authored (as sole, lead and co‐author) numerous publications on the application of International Financial Reporting Standards. These are published through international publishers such as Wiley,...

Produkt-Details

• Erscheint lt. Verlag: 17.4.2025
• Reihe/Serie: Wiley Regulatory Reporting
• Sprache: englisch
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• Schlagworte: Business Combinations • Cash Flow • Consolidation • contracts with customers • Fair Value Measurement • Financial Instruments • Financial Statements • Income taxes • Inventory Management • Operating segments • Performance obligations • share-based payments
• ISBN-10: 1-394-23591-7 / 1394235917
• ISBN-13: 978-1-394-23591-9 / 9781394235919