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This book was first published in 2005 following the ruling that listed companies in Europe had to adopt International Financial Reporting Standards for the first time. This new edition has been completely revised and updated to reflect the changes that have taken place since that time.
IFRS Model Financial Statements 2008 presents sample model accounts using the full set of latest international standards with explanatory notes and commentary to provide a thorough insight into how your accounts should be adapted to suit. Illustrative financial statements include accounting policies, management review of the businesses and accompanying notes setting out the authoritative IAS source for the relevant disclosure. The main focus is on the practical application of the standards helping you to improve your understanding of IFRS and how they should be presented. This book presents a unique and new approach, using the most practical possible methods to explain the new mode of reporting.