Barry J. Epstein, Eva K. Jermakowicz

WILEY IFRS 2010

Interpretation and Application of International Financial Reporting Standards

• Broschiertes Buch

Produktbeschreibung

Your one-stop resource for understanding current International Financial Reporting Standards

With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.
Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC)
Equally valuable for preparers, auditors, and users of financial reports
Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations
Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements

To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts. With widespread acceptance and use of the IASB standards around the globe, the need to understand these standards greatly increases. The one-stop resource for understanding current International Financial Reporting Standards (IFRS), Wiley IFRS 2010 book and CD-ROM set provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. It covers the most recent IFRS and IFRIC interpretations. Equally valuable for preparers, auditors, and users of financial reports, Wiley IFRS 2010 book and CD-ROM set is an indispensable tool for IFRS compliance.

Produktdetails

• Verlag: Wiley & Sons
• 7th Ed.
• Seitenzahl: 1080
• Erscheinungstermin: 26. Februar 2010
• Englisch
• Abmessung: 238mm x 189mm x 62mm
• Gewicht: 1708g
• ISBN-13: 9780470453223
• ISBN-10: 0470453222
• Artikelnr.: 27135037

Autorenporträt

Barry J. Epstein, PhD, CPA (Chicago, Ill), is currently a partner in the Chicago-based firm Gleeson, Sklar, Sawyers and Cumpata, LLP.

Inhaltsangabe

1 Introduction to International Financial Reporting Standards.
Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).
Appendix B: Revised IAS 1, Presentation of Financial Statements.
Appendix C: IFRS FOR SMEs.
Appendix D: Case Study Transitioning from US GAAP to IFRS.
Appendix E: Use of Present Value in Accounting.
2 Presentation of Financial Statements.
3 Statement of Financial Position.
4 Statements of Income, Comprehensive Income, and Changes in Equity.
5 Statement of Cash Flows.
6 Fair Value.
7 Financial Instruments.
8 Inventory.
Appendix: Net Realizable Value under US GAAP.
9 Revenue Recognition, Including Construction Contracts.
Appendix: Accounting under Special Situations--Guidance from US GAAP.
10 Property, Plant, and Equipment.
11 Intangible Assets.
12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Appendix: Schematic Summarizing Treatment of Investment Property.
13 Business Combinations and Consolidated Financial Statements.
14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period.
15 Financial Instruments--Noncurrent Liabilities.
16 Leases.
Appendix A: Special Situations Not Addressed by IAS 17.
Appendix B: Leveraged Leases under US GAAP.
17 Income Taxes.
Appendix: Accounting for Income Taxes in Interim Periods.
18 Employee Benefits.
19 Shareholders' Equity.
20 Earnings Per Share.
21 Interim Financial Reporting.
22 Operating Segments.
23 Accounting Policies, Changes in Accounting Estimates, and Errors.
24 Foreign Currency.
25 Related-Party Disclosures.
26 Specialized Industry Accounting.
27 Inflation and Hyperinflation.
Appendix: Monetary vs. Nonmonetary Items.
28 Government Grants.
29 First-Time Adoption of International Financial Reporting Standards.
Appendix A: Disclosure Checklist.
Appendix B: Illustrative Financial Statements Presented under IFRS.
Appendix C: Comparison of IFRS and US GAAP.
Index.