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Wiley IFRS 2008 Interpretation and Application of International Accounting and Financial Reporting Standards


ISBN13: 9780470135167|Binding: Paperback|Pages: 1166|Copyright: ©2008|Price:NT$1875

Barry J. Epstein, Chicago-based Russell Novak & Company
Eva K. JermakowiczMeek, Vice-President of AuditWatch, Inc.

Wiley IFRS 2008 is your comprehensive source for guidance in applying IFRS to complex, real-world situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, examples created to explain particular IFRS requirements and selections from actual published financial statements are copiously provided throughout the book, illustrating all key concepts.

Table of Contents
Ch 1. Introduction to International Financial reporting Standards.
Ch 2. Statement of Financial Position.
Ch 3. Statements of Income, Comprehensive Income, and Changes in Equity.
Ch 4. Statements of Cash Flows.
Ch 5. Cash, Receivables, and Financial Instruments.
Ch 6. Inventory.
Ch 7. Revenue Recognition, Including Construction Contracts.
Ch 8. Property,Plant, and Equipment.
Ch 9. Intangible Assets.
Ch 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Ch 11. Business Combinations and Consolidated Financial Statements.
Ch 12. Current Liabilities, Provisions, Contingencies, and Evens After the Reporting Period.
Ch 13. Financial Instruments-Long-Term Debt.
Ch 14. Leases.
Ch 15. Income Taxes.
Ch 16. Employee Benefits.
Ch 17. Shareholders' Equity.
Ch 18. Earnings Per Share.
Ch 19. Interim Financial Reporting.
Ch 20. Operating Segments.
Ch 21. Changes in Accounting Policies and Estimates, and Corrections of Errors.
Ch 22. Foreign Currency.
Ch 23. Related-Party Disclosures.
Ch 24. Specialized Industry Accounting.
Ch 25. Inflation and Hyperinflation.
Ch 26. Government Grants.
Ch 27. First-Time Adoption of International Financial Reporting Standards.
Appendix A. Disclosure Checklist.
Appendix B. Illustrative Financial Statement Presented under IFRS.
Appendix C. Comparison of IFRS and US GAAP.