In recent years, the field of accounting has undergone a significant transformation. International accounting standards, particularly the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), have become essential for ensuring transparency and comparability of financial information worldwide. By adopting IFRS and IAS, companies can present financial statements consistently, enabling stakeholders to make informed decisions based on reliable, comparable data. This workbook is designed to help students understand and apply these principles, offering both theoretical and practical support. It provides a comprehensive overview of the main international standards, with practical exercises that encourage critical thinking. Topics covered include tangible assets, intangible assets, construction contracts, inventories, impairment tests, income taxes, lease contracts, cash flow statements, and ratio analysis. It aims to provide a solid foundation for those wishing to apply international accounting principles, particularly for students in financial reporting courses.
- International financial reporting
- Valentina Minutiello (Author) - Università Carlo Cattaneo - LIUC, Research field: Management sciencePatrizia Tettamanzi (Author) - Università Carlo Cattaneo - LIUC, Research field: Management science
- pp.1-212
- 2025
- Guerini next; Milano
- 9788868966041
- A stampa
- 212
- English
- Tutti i diritti sono riservati ai legittimi detentori del copyright. L'Università Carlo Cattaneo - LIUC pubblica i dati relativi alle pubblicazioni di ricerca realizzate dai propri affiliati. La presenza nell'archivio ARL di testi completi non determina in alcun modo la libera riproduzione degli stessi, ma esclusivamente la possibilità della loro consultazione sul sito di ARL.
- Research field: Management science
- Book
- 991001093043705126