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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.
| Price | Condition | Delivery | Seller | Action |
| $125.00 | Digital |
| WonderClub |
Sharon M. Martin
reviewed Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards on October 12, 2013
Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards
I read this for a college course, and I thought it was horribly organized and disjointed. The intro says it is written for people without a finance background, but I spent more time looking up the words and concepts in other books than I did reading this one. The author skipped around a LOT, going off on tangents and case studies that did not seem at all related to the rest of the chapter.
I finally found Louis Gapenski's Understanding Healthcare Financial Management and it was far more informative.
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