An invaluable source book of technically accurate samples of financial statement disclosures from major global firms
Since IFRS went into effect, it's become vitally important that practitioners have real-world examples of financial disclosure statement to refer to. This book presents disclosures as presented by leading firms applying IFRS. It covers disclosure requirements, conceptual frameworks, intangible assets, cash flow, EPS, share-based payments, revenue recognition, taxes, business combinations, financial instruments, securities, US GAAP/IFRS convergence, and more.