Intermediate Financial Reporting: An IFRS Perspective explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the corporate or individual entity level by using the most updated international financial reporting standards (IFRSs). This book also contains several illustrative examples and real-life cases to help readers digest and understand the IFRS. The real-life cases are sourced from those countries and places that have adopted or permitted the use of IFRS, including Australia, China, Finland, France, Germany, Hong Kong, Italy, the Netherlands, Singapore, the United Kingdom and some emerging markets such as the Russian Federation.