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Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep... Book

Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep...
Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep..., As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. <i>Wiley IFRS 2005</i> provides the tools for understanding those s, Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep... has a rating of 3 stars
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Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep..., As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those s, Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep...
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  • Wiley Ifrs 2005 Interpretation And Application Of International Accounting and Financial Rep...
  • Written by author Barry J. Epstein
  • Published by John Wiley & Sons, 2005/03/04
  • As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those s
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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 Sheet Date.

13. Financial Instruments—Long-Term Debt.

14. Leases.

Appendix A: Special Situations Not Yet Addressed by IAS 17.

Appendix B: Leveraged Leases under US GAAP.

15. Income Taxes.

Appendix: Accounting for Income Taxes in Interim Periods.

16. Employee Benefits.

17. Stockholders' Equity.

Appendix A: Illustration of Financial Statement Presentation.

Appendix B: Additional Guidance under US GAAP.

18. Earnings Per Share.

19. Interim Financial Reporting.

20. Segment Reporting.

21. Changes in Accounting Policies and Estimates, and Correction of Errors.

22. Foreign Currency.

23. Related-Party Disclosures.

24.Specialized Industries.

25. Inflation and Hyperinflation.

Appendix: Monetary vs. Nonmonetary Items.

26. Government Grants.

27. 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.


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