Wiley IFRS 2005 : Interpretation and Application of International Accounting and Financial Reporting Standards,9780471668374

Wiley IFRS 2005 : Interpretation and Application of International Accounting and Financial Reporting Standards

by ;
Edition: 1st
ISBN13: 9780471668374
ISBN10: 0471668370
Format: Paperback
Pub. Date: 2005-01-01
Publisher(s): Wiley
Availability: This title is currently not available.
  • Free Shipping Icon

    This Item Qualifies for Free Shipping!*

    *Excludes marketplace orders.

List Price: $85.05

Rent Textbook

Select for Price
Add to Cart
There was a problem. Please try again later.

New Textbook

We're Sorry
Sold Out

Used Textbook

We're Sorry
Sold Out

eTextbook

We're Sorry
Not Available

Summary

A one-stop resource for understanding current International Financial Reporting Standards 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, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois. Abbas Ali Mirza, CPA, ACA, AICWA is a partner with Deloitte & Touche, based in the United Arab Emirates.

Table of Contents

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.

An electronic version of this book is available through VitalSource.

This book is viewable on PC, Mac, iPhone, iPad, iPod Touch, and most smartphones.

By purchasing, you will be able to view this book online, as well as download it, for the chosen number of days.

Digital License

You are licensing a digital product for a set duration. Durations are set forth in the product description, with "Lifetime" typically meaning five (5) years of online access and permanent download to a supported device. All licenses are non-transferable.

More details can be found here.

A downloadable version of this book is available through the eCampus Reader or compatible Adobe readers.

Applications are available on iOS, Android, PC, Mac, and Windows Mobile platforms.

Please view the compatibility matrix prior to purchase.