This book offers a global perspective on IFRS by presenting the prescribed rationale and principles, illustrating them with numerous examples from large international companies. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their connections and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze company performance and risks.
DICK, W. et MISSONIER-PIERA, F. (2010). Financial Reporting under IFRS : A Topic Based Approach. Wiley, 344 pages.