The purpose of this book is to explain International Financial Reporting Standards (IFRS® Standards) and International Accounting Standards (IAS® Standards) at a level which is appropriate for students who are undertaking an intermediate course of study in financial reporting. It is assumed that the reader has already completed an introductory accountingcourse and is familiar with the basics of financial accounting. The book has not been written with any particular syllabus in mind but should be useful to second-year undergraduates studying for a degree in accounting and finance and to those who are preparing for the examinations of the professional accounting bodies.

本书的目的是解释国际财务报告准则（IFRS®标准）和国际会计准则（IAS®标准），其水平适合正在进行财务报告中级课程学习的学生。假设读者已经完成了会计入门课程，并且熟悉财务会计的基础知识。这本书没有特别的教学大纲，但应该是有用的二年级本科生学习会计和金融学位，以及那些谁准备考试的专业会计机构。