Pocketbook of International Financial Reporting Standards

The Definitive IFRS Desk Companion - Now Updated for IFRS 18 and the Modernized Framework
Whether you're a student preparing for global accounting exams or a finance professional navigating complex international reporting requirements, the Pocketbook of IFRS is your concise and practical reference guide for mastering the complete suite of IAS and IFRS standards.
This edition has been comprehensively updated to incorporate the transition from IAS 1 to IFRS 18, including all related consequential amendments and presentation requirements. It reflects the latest developments from the IASB, with a strong focus on clarity, structure, and real-world application-perfect for finance practitioners, educators, and learners worldwide.
Why This Book Matters
In today's interconnected global economy, over 140 countries require or permit IFRS-based reporting. The shift from IAS 1 to IFRS 18, aimed at addressing key investor concerns such as inconsistent subtotals and opaque performance measures, marks a historic modernization of primary financial statements.
This book simplifies the full range of IFRS and IAS standards, including recent additions like IFRS 17, IFRS 18, and IFRS 19, along with guidance for SMEs and ESG disclosures. It provides structured summaries, checklists, and case studies-all designed to help you apply IFRS accurately and confidently.
What's Inside43 Well-Structured Chapters covering IAS 1 to IAS 41 and IFRS 1 to IFRS 19New IFRS 18 coverage: Operating profit, PBFI&T subtotals, MPMs, and comparability improvementsScope, recognition, measurement, presentation, and disclosure for each standardIFRIC interpretations and IFRS Foundation insightsReal-life case studies with journal entries and practical examplesGlobal IFRS Compliance Checklist - your audit and disclosure planning toolUpdates on ESG, hyperinflation, SMEs, and first-time adoptionWho Should Read This Book?CA, ACCA, CPA, CMA, MBA, and B.Com studentsFinance managers, accountants, and CFOsAudit and compliance professionalsEducators, trainers, and academic institutionsSMEs, startups, and companies preparing for funding or global reportingWhat's New in This Edition?Full transition to IFRS 18 replacing IAS 1 (effective 2027) with comparative restatementsAmendments to IAS 7 (cash flows), IAS 8 (basis of preparation), IAS 33 (EPS), IAS 34 (interims), and IFRS 7IFRS 17 - Simplified explanation of Insurance ContractsIFRS 19 - Reduced disclosures for subsidiariesDetailed discussion on management-defined performance measures (MPMs)Practical guidance on restating comparatives and applying new headings in interim reportingWhy Readers Love This PocketbookClear, concise, and exam-friendly summariesUpdated for current reporting challenges including ESG and IFRS for SMEsPractical examples to bridge theory and implementationPerfect for professionals and students across geographies-India, UK, GCC, Europe, and beyondPortable format for study or desk use-digital and printMaster IFRS with clarity, compliance, and confidence. Equip yourself with the most practical and current guide to global financial reporting.

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