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International Financial Reporting Standards (IFRS) introduced in 2005 for European listed companies has changed the financial landscape. This pack explains the principal IFRS rules, contrasts them with the previous UK principles and explains how interpretation of an annual report can give you a picture of past and future performance. IFRS will increasingly also apply to private companies' accounts, so this pack will be of interest to all involved with budgets or accounts in any capacity.
This study pack consists of:
Study paper
Question paper and model answers
Study paper updated November 2005
Satisfies up to