This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business. This text is aimed at undergraduate, intermediate-level modules on financial reporting on Accounting degrees.

Author Biography

Dr Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles. Dr Audra Ong is Associate Professor of Accounting at the University of Windsor, Canada. Previously, she was at Nipissing University, North Bay. Prior to 1997, she taught at the Royal Agricultural College and Bath Spa University in England. Audra has published in numerous academic journals and also co-authored in academic textbooks. Her latest book, Strategic Cost Analysis, was published by Business Expert Press (US) in 2012.