Cases in international financial reporting standards - Derry Cotter

This book offers a broad range of case study material in the area of international financial reporting standards. Each case provides examples of how the IASs and the IFRSs are applied in practice. The book is targeted both at accounting practitioners and at final year undergraduate students, as well as those preparing for examinations of the professional accountancy bodies. From a lecturer's perspective, it is envisaged that this case study book would provide an ideal tutorial pack.

The 2nd Edition is fully updated to reflect recent revisions of IFRS, such as the Presentation of Financial Statements, Business Combinations, Consolidated and Separate Financial Statements, Investments in Associates and Interests in Joint Ventures. It is also expanded to include coverage of Cash Flow Statements, Segment Reporting, Employee Benefits, the Effects of Changes in Foreign Exchange Rates, Earnings per Share and Interim Financial Reporting.