Also explain the required accounting treatment of such an instrument. (b) On 1 April 2018, a company issues a £500,000 4% convertible bond at par. Interest is payable on 31 March each year. The bond is redeemable at par on 31 March 2023 ...
With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting.
New to this edition - Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act.
International Financial Reporting: A Comparative International Survey of Accounting Requirements and Practices in 30 Countries
International Financial Reporting
Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022.
International Financial Reporting: A Comparative International Survey of Accounting Requirements and Practices in 30 Countries
FEATURES - unique practical approach, combining theoretical and technical issues - class-tested with both professional and degree students - every chapter contains a variety of worked examples with solutions - every chapter concludes with a ...