Wiley IFRS - 2006 (книга)
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Эта книга относится к тематике: Эта книга будет интересна: Главный бухгалтер, Специалист по МСФО, Аудитор
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Uniform accounting is vital to understanding business results. Wiley IFRS 2006 provides a comprehensive approach to understanding the International Financial Reporting Standards, as well as the tools and expertise for using and implementing them. The book includes excerpts from published financial statements of companies reporting under IFRS to illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures, appendices incorporating illustrative financial statements presented under IFRS, an IFRS checklist, and a table comparing the salient provisions of IFRS to U.S. GAAP requirements.
Содержание
Посмотреть содержание »Introduction to International Financial Reporting Standards 1
Appendix A: Current International Accounting Standards (IAS/IFRS)
and Interpretations (SIC/IFRIC) 18
Appendix B: Case Study Illustrating Possible Supplemental Treatments
under the IOSCO`s Recommendations 20
Appendix С: US GAAP Reconciliation and Restatement 22
Appendix D: Use of Present Value in Accounting 28
2 Balance Sheet 33
3 Statements of Income, Changes in Equity, and Recognized Income
and Expense 55
4 Cash Flow Statement 71
5 Cash, Receivables, and Financial Instruments 95
6 Inventory 157
7 Revenue Recognition, Including Construction Contracts 180
Appendix: Accounting under Special Situations—Guidance from US
GAAP 207
8 Property, Plant, and Equipment 210
9 Intangible Assets 251
10 Interests in Financial Instruments, Associates, Joint Ventures, and
Investment Property 279
Appendix: Schematic Summarizing Treatment of Investment Property 362
11 Business Combinations and Consolidated Financial Statements 372
12 Current Liabilities, Provisions, Contingencies, and Events After the
Balance Sheet Date 416
13 Financial Instruments—Long-Term Debt 453
14 Leases 476
Appendix A: Special Situations Not Yet Addressed by IAS 17 508
Appendix B: Leveraged Leases under US GAAP 521
15 Income Taxes 526
Appendix: Accounting for Income Taxes in Interim Periods 567
16 Employee Benefits 576
17 Stockholders` Equity 614
Appendix A: Illustration of Financial Statement Presentation 635
Appendix B: Additional Guidance under US GAAP 637
18 Earnings Per Share 665
19 Interim Financial Reporting 683
20 Segment Reporting 709
21 Changes in Accounting Policies and Estimates, and Corrections of
Errors 732
22 Foreign Currency 749
23 Related-Party Disclosures 776
24 Specialized Industries 788
25 Inflation and Hyperinflation 891
Appendix: Monetary vs. Nonmonetary Items 914
26 Government Grants 915
27 First-Time Adoption of International Financial Reporting Standards 926
Appendix A: Disclosure Checklist 943
Appendix B: Illustrative Financial Statements Presented under IFRS 998
Appendix C: Comparison of IFRS and US GAAP 1052
Index 1063