Advanced Financial Accounting：An IAS and IFRS Approach 2/e

　　New Features

　　1.New material on IFRS 10 Consolidated Financial Statements.

　　2.Expanded material and more illustrative examples and explanation on Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 as well as processes relating to consolidation of multi-level group structures.

　　3.Enhanced explanations on consolidation and equity accounting processes to help students navigate through more complex problem solving.

　　4.Inclusion of the most recent amendments to existing standards including the revised IAS 27 Separate Financial Statements.

　　5.Expanded material and in-depth explanations of changes in ownership interests: loss of control, business combinations achieved in stages and changes in ownership interests without change in control.

　　6.Addition of updates on IFRS 9 Classification and Measurement, Hedge Accounting and Expected Credit Loss.

作者簡介

Pearl Tan Hock Neo

　　現職：
　　Singapore Management University

Lim Chu Yeong

　　現職：
　　Singapore Management University

Peter Lee Lip Nyean

　　現職：
　　Nanyang Technological University

Ch1RiskReporting
Ch2GroupReportingI:ConceptsandContext
Ch3GroupReportingII:ApplicationoftheAcquisitionMethodunderIFRS3
Ch4GroupReportingIII:AccountingforBusinessCombinationsandNon-ControllingInterestsunderIFRS3inPost-AcquisitionPeriods
Ch5GroupReportingIV:ConsolidationunderIFRS10
Ch6GroupReportingV:EquityAccountingunderIAS28
Ch7GroupReportingVI:SpecialIssues
Ch8AccountingfortheEffectsofChangesinForeignExchangeRates
Ch9FinancialInstruments:Classification,RecognitionandMeasurement
Ch10AccountingforDerivativesandHedgeAccounting
Ch11AccountingforTaxesonIncome
Ch12EarningsPerShare
Ch13Share-basedPayment