Kniha: Understanding International Financial Reporting Standards v anglickom jazyku

The International Financial Reporting Standards (IFRS/IAS) set by the International Accounting Standards Board (IASB) provide a reliable and transparent framework for financial reporting to support economic decisions by investors, lenders and other users of general purpose financial statements. By virtue of a new EU regulation, all EU/EEA listed companies will be required to prepare and publish IAS consolidated financial statements from 2005, which will have a major impact on companies and accounting firms. In addition, governments, standard setting bodies and other regulators in many other markets