Ifrs Essentials

60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively.

The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided.

The book strikes a balance between explaining the underlying theories and practical illustration of principles.

Dr. Dieter Christian is a lecturer at the Vienna University of Economics and Business, several other Austrian universities and various private seminar companies. He is an author in the area of IFRS and Austrian GAAP. He was formerly a Senior Manager and head of the department for IFRS and Austrian GAAP at BDO Austria and also worked in the IFRS department for PricewaterhouseCoopers in Austria. He has a Doctorate in Business Administration and an MBA fromVienna University of Economics and Business. He is a Member of the IFRS working group of the Austrian Financial Reporting and Auditing Committee (AFRAC).

Dr. Norbert Ludenbach is a tax advisor and chartered accountant, and is Head of the IFRS Department of BDO Germany. He is an author of commentaries on IFRS and German GAAP as well as being a lecturer at the University of Freiburg (Germany). He is also the publisher of a practice-oriented German IFRS journal which is published on a monthly basis.