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Suitable for students on intermediate financial reporting and accounting courses, this updated edition covers IFRS-based reporting and provides a balanced study of globalised accounting. With a conceptually-based approach to international accounting standards, the theoretical underpinnings of financial reporting are clearly explained, in addition to analysis of financial statements belonging to real company and group accounts and in-depth discussions of the usage and interpretation of financial information. Learning activities and worked examples populate the text, helping students understand and apply theoretical concepts painlessly, as well as developing their problem-solving abilities. A companion website provides additional resources including Instructor's Manual, PowerPoint slides and relevant web links. The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies' accounts, questions and answers.