Wiley 2011 : interpretation and application of international financial reporting standards (Computer file, 2011) [WorldCat.org]
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Wiley 2011 : interpretation and application of international financial reporting standards

Author: Bruce MacKenzie; et al
Publisher: Hoboken, N.J Wiley 2011
Edition/Format:   Computer file : EnglishView all editions and formats
Summary:

* For many years, the International Accounting Standards Board (IASB) has been working to develop a set of accounting standards that can be used to bring about uniformity in financial reporting  Read more...

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Details

Material Type: Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Bruce MacKenzie; et al
ISBN: 9780470554425 0470554428
OCLC Number: 839009455
Notes: Includes index
Description: Online-Ressource (1114 p) ill.
Contents: Preface. About the Authors. 1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS(r)) and Interpretations (SIC/IFRIC). Appendix B: IFRS for SMEs. Appendix C: Case Study Transitioning from US GAAP to IFRS. 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 Associates, Joint Ventures, and 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. 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: Comparison of IFRS and US GAAP. Index.
Other Titles: Wiley IFRS 2011
Responsibility: Bruce Mackenzie ... [et al.]

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