Wiley IFRS 2005
Interpretation and Application of International Accounting and Financial Reporting Standards
Wiley (Verlag)
2. Auflage
Erschienen am 4. März 2005
Buch
Softcover
1008 Seiten
978-0-471-66837-4 (ISBN)
Artikel ist vergriffen; siehe Neuauflage
Beschreibung
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.
Weitere Details
Auflage
2., Aufl.
Sprache
Englisch
Verlagsort
Chichester
Großbritannien
Verlagsgruppe
John Wiley and Sons Ltd
Zielgruppe
Für Beruf und Forschung
Editions-Typ
Überarbeitete Ausgabe
Maße
Höhe: 23.3 cm
Breite: 19.1 cm
Gewicht
1690 gr
ISBN-13
978-0-471-66837-4 (9780471668374)
Schweitzer Klassifikation
Weitere Ausgaben
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Barry J. Epstein | Abbas A. Mirza
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Interpretation and Application of International Financial Reporting Standards
Buch
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Wiley
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Vorauflage

Barry J. Epstein | Abbas A. Mirza
WILEY IAS 2004
Interpretation and Application of International Accounting Standards 2004
Buch
04/2004
1. Auflage
Wiley
82,90 €
Artikel ist vergriffen; siehe Neuauflage
Personen
Barry J. Epstein, PhD, CPA, a partner in the firm Russell Novak & Company, has over thirty-five years' experience in the public accounting profession, as auditor, technical director/ partner for several national and local firms, and as a consulting and testifying accounting and auditing expert on over sixty litigation matters to date. His current practice is concentrated on providing to technical consultations to CPA firms and corporations on US GAAP and IAS accounting and financial reporting matters; on US GAAP and IAS auditing standards; matters involving financial analysis; and on corporate governance matters; as well as serving as expert on litigation matters, including assignments for both private sector and governmental agencies.
Dr. Epstein is a widely published authority on accounting and auditing. His current publications include Wiley GAAP, now in its 21st edition, for which he is coauthor. He has also appeared on over a dozen national radio and television programs discussing the crisis in corporate financial reporting and corporate governance over the past eighteen months, and has presented over a hundred educational programs to professional and corporate groups internationally. He previously chaired the Audit Committee of the AICPA's Board of Examiners, responsible for the Uniform CPA Examination, and served on other professional panels at state and national levels.
Dr Epstein holds degrees from DePaul University (Chicago--BSC, accounting and finance, 1967) University of Chicago (MBA, economics and industrial relations, 1969), and University of Pittsburgh (PhD, information systems and finance, 1979).
Abbas Ali Mirza, CPA, ACA, AICWA, has brought his expertise in auditing, finance, and taxation to a variety of positions with major international firms in the US, India, and the Middle East. He is currently a partner with Deloitte & Touche, based in the United Arab Emirates, where he is responsible for audit clients and is a member of the firm's regional Assurance and Advisory Committee, responsible for technical and learning support throughout the region. He is a frequent speaker and workshop leader at global conferences on international financial reporting, has coauthored regular newspaper columns and written features for the media in the Middle East and India, and has been widely quoted as a commentator on business issues.
Mr. Mirza is also a member of the Accounting Standards Committee of the Securities & Exchange Board of India, and is involved in professional and regulatory affairs in India and Dubai, UAE. He has spoken at several United Nations conferences on financial reporting and corporate governance matters, and is associated with a number of other professional initiatives germane to worldwide adoption of IFRS.
Dr. Epstein is a widely published authority on accounting and auditing. His current publications include Wiley GAAP, now in its 21st edition, for which he is coauthor. He has also appeared on over a dozen national radio and television programs discussing the crisis in corporate financial reporting and corporate governance over the past eighteen months, and has presented over a hundred educational programs to professional and corporate groups internationally. He previously chaired the Audit Committee of the AICPA's Board of Examiners, responsible for the Uniform CPA Examination, and served on other professional panels at state and national levels.
Dr Epstein holds degrees from DePaul University (Chicago--BSC, accounting and finance, 1967) University of Chicago (MBA, economics and industrial relations, 1969), and University of Pittsburgh (PhD, information systems and finance, 1979).
Abbas Ali Mirza, CPA, ACA, AICWA, has brought his expertise in auditing, finance, and taxation to a variety of positions with major international firms in the US, India, and the Middle East. He is currently a partner with Deloitte & Touche, based in the United Arab Emirates, where he is responsible for audit clients and is a member of the firm's regional Assurance and Advisory Committee, responsible for technical and learning support throughout the region. He is a frequent speaker and workshop leader at global conferences on international financial reporting, has coauthored regular newspaper columns and written features for the media in the Middle East and India, and has been widely quoted as a commentator on business issues.
Mr. Mirza is also a member of the Accounting Standards Committee of the Securities & Exchange Board of India, and is involved in professional and regulatory affairs in India and Dubai, UAE. He has spoken at several United Nations conferences on financial reporting and corporate governance matters, and is associated with a number of other professional initiatives germane to worldwide adoption of IFRS.
Inhalt
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.