WILEY Interpretation and Application of International Financial Reporting Standards 2010

19.02.2010

Englisch

9780470453223

John Wiley & Sons

Nein

Barry J. Epstein, Eva K. Jermakowicz

1344

7

Broschiert

BARRY J. EPSTEIN, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies. EVA K. JERMAKOWICZ, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.

Internationales Rechnungswesen

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.

238 mm

18.9 cm