This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness. * Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS * Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. * Identifies the major differences between the two standards and reflects changes expected in the future.

本手册是对国际会计准则的快速参考，专为所有与财务信息打交道的人而设计，需要加快了解国际会计准则关键原则的速度。这本书对管理团队的所有成员来说都是必不可少的。任何财务和会计团队的成员都会发现它是所有重大问题的实用摘要，允许审计师和其他对企业治理感兴趣的专业人士提出相关问题。表格、图表和流程图被广泛使用，以使所呈现的信息方便用户并迅速被吸收。明确强调了企业非会计职能的后果，以进一步了解国际会计准则对滥用的影响。*为理解新国际会计准则的关键原则和简化向国际会计准则过渡的关键技能提供了一条快速途径*展示了对财务信息编制和列报的影响以及对分析和解释的影响。*确定两个标准之间的主要差异，并反映未来预期的变化。