IFRS Now

IFRS reporting is mandatory for EU listed companies but it also affects other than listed companies through conforming national legislation and through IFRS for small and medium-sized enterprises (SMEs). IFRS Now focuses on the essence of the standards explaining their logic, shortcomings including [...]
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IFRS reporting is mandatory for EU listed companies but it also affects other than listed companies through conforming national legislation and through IFRS for small and medium-sized enterprises (SMEs). IFRS Now focuses on the essence of the standards explaining their logic, shortcomings including Finnish practices and possible differences from American standards (US GAAP). The book also portrays the coming development of IFRS and the oversight of the actual practice of IFRS reporting.The book is intended for accounting students as well as company decision makers who are responsible for the IFRS financial statements, but who do not need to familiarize themselves with all IFRS reporting details (CEO, CFO, audit committee members). The book has an English-Finnish vocabulary.Pontus Troberg is Professor and Head of Accounting at Hanken School of Economics. He has earlier held faculty positions at Aalto University School of Business and the international business school INSEAD. Troberg has extensive international experience han has conducted executive training programs in a wide range of companies. He has published numerous articles, research reports and books on international sccounting and auditing.