Читать книгу The Impact of IFRS on Industry - Lavi Mohan R. - Страница 4

The easy part of writing this book was to complete the chapters on industries in which I have worked – software, retail and industries where property, plant and equipment constitute a significant component of the balance sheet. The not-so-tough part was writing the chapters on industries whose business model everyone is familiar with – airlines, for instance. The tough parts were the chapters on industries which were highly technical in nature – pharmaceutical and the oil and gas industries are examples.

As in other things, the internet has a lot of information on the impact of IFRS on industry – sometimes there is too much information. Deloitte, KPMG, EY, PWC, GT, BDO and other large accounting firms have a number of publications on how IFRS would impact certain industries. There are quite a few research publications written by researchers at different universities that analyse issues with regard to IFRS. Many regulators across the world have published their impact analysis of IFRS in their area of regulation.

This book would have remained only an idea if not for the support received from the entire team at John Wiley and Sons. It commenced with a person (I am not sure who) @ Wiley responding and forwarding my Twitter message on July 10, 2014 to the right people very fast. Then, Steven Mullaly, Executive Commissioning Editor and Gemma Valler, Commissioning Editor, interacted with me and have been very supportive throughout this project that has taken about a year to finish. They have been extremely patient with me though I delayed sending them this book by quite a bit. In IFRS-speak, their patience was not impaired and they dealt with my delays at fair value. All credit for this book being published should go to them.

A word of immense thanks is also due to John Duggan who patiently proofread the book, identified and corrected the many errors I had made in the book. Thanks, John.

My parents, R R T Lavi and Vasanta Lavi, wife Rekha K R and daughter Brinda have been a source of amazing encouragement to me throughout. They have endured a lot with me and dedicating this book to them is one small though insufficient way of thanking each one of them.

Mohan R Lavi

Bangalore, India