a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS in a clear and concise way which makes a difficult set of standards comprehensible to even a novice student. Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment.   Examples and practice questions are provided throughout the book and in a new Companion Website developed for this 3rd edition to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.

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