Wiley IFRS - 2008 (Book)
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Эта книга относится к тематике: Подарочные издания, English books, IFRS/IAS Эта книга будет интересна: Главный бухгалтер, Специалист по МСФО, Аудитор
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The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader’s understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
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CONTENTS
Chapter 1. Introduction to International Financial reporting Standards.
Chapter 2. Statement of Financial Position.
Chapter 3. Statements of Income, Comprehensive Income, and Changes in Equity.
Chapter 4. Statements of Cash Flows.
Chapter 5. Cash, Receivables, and Financial Instruments.
Chapter 6. Inventory.
Chapter 7. Revenue Recognition, Including Construction Contracts.
Chapter 8. Property, Plant, and Equipment.
Chapter 9. Intangible Assets.
Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Chapter 11. Business Combinations and Consolidated Financial Statements.
Chapter 12. Current Liabilities, Provisions, Contingencies, and Evens After the Reporting Period.
Chapter 13. Financial Instruments-Long-Term Debt.
Chapter 14. Leases.
Chapter 15. Income Taxes.
Chapter 16. Employee Benefits.
Chapter 17. Shareholders’ Equity.
Chapter 18. Earnings Per Share.
Chapter 19. Interim Financial Reporting.
Chapter 20. Operating Segments.
Chapter 21. Changes in Accounting Policies and Estimates, and Corrections of Errors.
Chapter 22. Foreign Currency.