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

Includes summary of key provisions of U.S. GAAP vs. IFRS

Barry J. Epstein, Abbas Ali Mirza - Collection Accounting

988 pages, parution le 18/05/2005

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Résumé

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.

L'auteur - Barry J. Epstein

Barry J. Epstein, PhD, CPA, is a partner with Russell Novak & Company, LLP, a Chicago-based firm, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, and several articles, and has previously coauthored a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA's Board of Examiners, and served as chair of the Illinois CPA Society's senior accounting technical committee. Most of his career has been in public accounting, but also with teaching stints at several major universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and holds degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association.

L'auteur - Abbas Ali Mirza

Abbas Ali Mirza is a Partner at Deloitte & Touche, Dubai, United Arab Emirates (UAE).

Sommaire

Introduction to International Financial Reporting Standards
Balance Sheet
Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
Cash Flow Statement
Financial Instruments-Cash and Receivables
Inventory
Revenue Recognition, Including Construction Contracts
Property, Plant, and Equipment
Intangible Assets
Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
Business Combinations and Consolidated Financial Statements
Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date
Financial Instruments-Long-Term Debt
Leases
Income Taxes
Employee Benefits
Stockholders' Equity
Earnings Per Share
Interim Financial Reporting
Segment Reporting
Changes in Accounting Policies and Estimates, and Correction of Errors
Foreign Currency
Related-Party Disclosures
Specialized Industries
Inflation and Hyperinflation .
Government Grants
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

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Barry J. Epstein, Abbas Ali Mirza
Collection	Accounting
Parution	18/05/2005
Nb. de pages	988
Format	19 x 23,5
Couverture	Broché
Poids	1792g
Intérieur	Noir et Blanc
EAN13	9780471668428