【實用財經app】IFRS & Accounting Rules PRO|最夯免費app-綠色工廠好玩App

This app teaches you the bases of international financial reporting standards IFRS.

This is the perfect way to study accounting rules and IFRS, thru this app you will easily & smoothly learn the basic and even some advanced matters of the financial accounting reporting.

The good news is that this app is suitable for commerce and business undergraduate, postgraduate and MBA students, its also suitable good news for professionals and experienced people who haven’t time to study IFRS or accounting.

This App is recommended for the candidate of CIA, CISA, CMA, ACA, ACCA and chartered accountant (Expertise comptable).

We should mention that this app is the first step to become a certified public accountant CPA.

This app contains the following chapters:

1- Are you ready to start?

2- Is IFRS good for anything?

3- Skeleton of IFRS

4- Where is Balance Sheet?

5- The statement of cash flows

6- Making the First IFRS Financial Statements?

7- New Seats in an Old Aircraft?

8- To capitalize or not to capitalize

9- Impairment loss of a pizza oven

10- Inventories

11- When Can We Recognize Revenue?

12- Construction Contracts

13- Borrowing Costs

14- Leases = Off-Balance Sheet Item?

15- How to Make Consolidation

16- Less Than a 50% Share?

17- EUR, GBP, USD, JPY...

18- Earnings per Share

19- Accounting Errors... And More!

20- IAS 39 and IFRS 9 = Confusing?

21- Facing a Lawsuit?

22- IFRS + Tax Rules = IFRS Deferred Tax

23- Employee Benefits

24-How to Report Shares Granted to Employees

25- The 5 biggest changes in IFRS

26- Brief IFRS Glossary

27- How to become a CPA

28- Reminder of some management concepts

Why should we study IFRS ?

International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries. They are progressively replacing the many different national accounting standards. The rules to be followed by accountants to maintain books of accounts which is comparable, understandable, reliable and relevant as per the users internal or external.

IFRS, with the exception of IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29, are authorized in terms of the historical cost paradigm. IAS 29 and IFRIC 7 are authorized in terms of the constant purchasing power paradigm.

IFRS began as an attempt to harmonize accounting across the European Union but the value of harmonization quickly made the concept attractive around the world. They are sometimes still called by the original name of International Accounting Standards (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new International Accounting Standards Board (IASB) took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards (SICs). The IASB has continued to develop standards calling the new standards "International Financial Reporting Standards".