As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more.
As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more.
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 Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations.Appendix C: US GAAP Reconciliation and Restatement.2. Balance Sheet.3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses.4. Cash Flow Statement.5. Financial Instruments--Cash and Receivables.6. Inventory.7. Revenue Recognition, Including Construction Contracts.Appendix: Accounting under Special Situations--Guidance from US GAAP.8. Property, Plant, and Equipment.9. Intangible Assets.10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.Appendix: Schematic Summarizing Treatment of Investment Property.11. Business Combinations and Consolidated Financial Statements.12. Current Liabilities,Provisions, Contingencies, and Events After the Balance
1. Introduction to International Financial Reporting Standards.Appendix A: Current International Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations.Appendix C: US GAAP Reconciliation and Restatement.2. Balance Sheet.3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses.4. Cash Flow Statement.5. Financial Instruments--Cash and Receivables.6. Inventory.7. Revenue Recognition, Including Construction Contracts.Appendix: Accounting under Special Situations--Guidance from US GAAP.8. Property, Plant, and Equipment.9. Intangible Assets.10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.Appendix: Schematic Summarizing Treatment of Investment Property.11. Business Combinations and Consolidated Financial Statements.12. Current Liabilities,Provisions, Contingencies, and Events After the Balance
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