Wiley IFRS 2006

Interpretation and Application of International Financial Reporting Standards 2006

By: Barry J Epstein, Abbas Ali Mirza

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Product code: 23093
ISBN: 0471726885
1106 pages
Format: Pb
Published by: John Wiley & Sons, 2006, 2006 edition

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Wiley IFRS 2006 - front page cover image

Description of Wiley IFRS 2006

The one-stop resource for IFRS

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.

Wiley IFRS 2006 - Chapter headings

1. Introduction to International Financial Reporting Standards.

Appendix A: Current International Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).

Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO’s Recommendations.

Appendix C: US GAAP Reconciliation and Restatement.

2. Balance Sheet.

3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses.

4. Cash Flow Statement.

5. Financial Instruments—Cash and Receivables.

6. Inventory.

7. Revenue Recognition, Including Construction Contracts.

Appendix: Accounting under Special Situations—Guidance from US GAAP.

8. Property, Plant, and Equipment.

9. Intangible Assets.

10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.

Appendix: Schematic Summarizing Treatment of Investment Property.

11. Business Combinations and Consolidated Financial Statements.

12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date.

13. Financial Instruments—Long-Term Debt.

14. Leases.

Appendix A: Special Situations Not Yet Addressed by IAS 17.

Appendix B: Leveraged Leases under US GAAP.

15. Income Taxes.

Appendix: Accounting for Income Taxes in Interim Periods.

16. Employee Benefits.

17. Stockholders’ Equity.

Appendix A: Illustration of Financial Statement Presentation.

Appendix B: Additional Guidance under US GAAP.

18. Earnings Per Share.

19. Interim Financial Reporting.

20. Segment Reporting.

21. Changes in Accounting Policies and Estimates, and Correction of Errors.

22. Foreign Currency.

23. Related-Party Disclosures.

24. Specialized Industries.

25. Inflation and Hyperinflation.

Appendix: Monetary vs. Nonmonetary Items.

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.

Authobiography of Barry J Epstein, Abbas Ali Mirza

Barry J. Epstein, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois.

Abbas Ali Mirza, CPA, ACA, AICWA is a partner with Deloitte & Touche, based in the United Arab Emirates.