The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant pronouncements published in this volume. International Accounting Standard 2 ...

The management oversight role has in the recent past been relegated in importance, including in the 2010 version of the International Accounting Standard Board’s Conceptual Framework. Survey ...

In the absence of a Standard that specifically applies to a transaction, an entity applies paragraphs 10 and 11 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors in developing ...

By using International Financial Reporting Standards (IFRS) in their accounting, businesses make it easier for international investors to evaluate their viability. “If you’re trying to attract global ...

This series supports teachers and students of Cambridge International AS & A Level Accounting (9706). It includes a coursebook with digital access, as well as a workbook and digital teacher’s resource ...