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This book is a suitable text for both accounting students in universities and candidates sitting for accounting professional examinations. It also serves as a useful reference for accounting practitioners who are keen to keep up to date with the IFRS Standards that are featured in this text. It presents the accounting issues clearly, illustrates the application of the IFRS Standards systematically and explains the process thoroughly.
This new edition builds upon the success of the previous two editions through its emphasis on explanations and illustrative examples to help students understand complex accounting rules. It deals with the complexity of accounting issues head on and explains integrated problems that involve the application of more than one IFRS Standard. There are new end-of-chapter questions, impactful diagrams, flowcharts, concept maps and many other features as explained in the Preface of this book.
New content and expanded coverage in the following areas:
-Change in ownership interests relating to associates
-Business combinations achieved through common control
-Accounting classification and measurement and hedge accounting under IFRS 9
-Disposals of foreign operations
-Multi-level consolidation with step-by-step explanations
-Change in ownership interests relating to subsidiaries with and without change of control with full-length comprehensive examples
-Expected credit loss under IFRS 9