ISBN13: 978-0-470-28609-8︱Binding: Paperback︱Pages: 1238︱Copyright: ©2009︱Price:NT$1900
Author
Barry J. Epstein, Chicago-based Russell Novak & Company
Eva K. Jermakowicz, Tennessee State University
Description
With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2009 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2009 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.This is every CPA s one-stop resource for understanding current International Financial Reporting Standards.
Table of Contents
1 Introduction to International Financial Reporting Standards.
2 Statement of Financial Position.
3 Statements of Income, Comprehensive Income, and Changes in Equity.
4 Statement of Cash Flows.
5 Cash, Receivables, and Financial Instruments.
6 Inventory.
7 Revenue Recognition, Including Construction Contracts.
8 Property, Plant, and Equipment.
9 Intangible Assets.
10 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
11 Business Combinations and Consolidated Financial Statements.
12 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period.
13 Financial Instruments—Noncurrent Liabilities.
14 Leases.
15 Income Taxes.
16 Employee Benefits.
17 Shareholders’ Equity.
18 Earnings Per Share.
19 Interim Financial Reporting.
20 Operating Segments.
21 Accounting Policies, Changes in Accounting Estimates, and Errors.
22 Foreign Currency.
23 Related-Party Disclosures.
24 Specialized Industry Accounting.
25 Inflation and Hyperinflation.
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.
