Wiley IFRS 2008
Interpretation and Application of International Accounting and Financial Reporting Standards 2008
5. Auflage
Erschienen am 4. April 2008
Buch
Softcover
1166 Seiten
978-0-470-13516-7 (ISBN)
Beschreibung
Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, examples of particular IFRS requirements and selections from actual published financial statements are copiously provided throughout the book, illustrating all key concepts.
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Inhalt
Chapter 1. Introduction to International Financial reporting Standards.
Chapter2. Statement of Financial Position.
Chapter 3. Statements of Income, Comprehensive Income, and Changes in Equity.
Chapter 4. Statements of Cash Flows.
Chapter 5. Cash, Receivables, and Financial Instruments.
Chapter 6. Inventory.
Chapter 7. Revenue Recognition, Including Construction Contracts.
Chapter 8. Property,Plant, and Equipment.
Chapter 9. Intangible Assets.
Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Chapter 11. Business Combinations and Consolidated Financial Statements.
Chapter 12. Current Liabilities, Provisions, Contingencies, and Evens After the Reporting Period.
Chapter 13. Financial Instruments-Long-Term Debt.
Chapter 14. Leases.
Chapter 15. Income Taxes.
Chapter 16. Employee Benefits.
Chapter 17. Shareholders' Equity.
Chapter 18. Earnings Per Share.
Chapter 19. Interim Financial Reporting.
Chapter 20. Operating Segments.
Chapter 21. Changes in Accounting Policies and Estimates, and Corrections of Errors.
Chapter 22. Foreign Currency.
Chapter 23. Related-Party Disclosures.
Chapter 24. Specialized Industry Accounting.
Chapter 25. Inflation and Hyperinflation.
Chapter 26. Government Grants.
Chapter 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.
Index.
Chapter2. Statement of Financial Position.
Chapter 3. Statements of Income, Comprehensive Income, and Changes in Equity.
Chapter 4. Statements of Cash Flows.
Chapter 5. Cash, Receivables, and Financial Instruments.
Chapter 6. Inventory.
Chapter 7. Revenue Recognition, Including Construction Contracts.
Chapter 8. Property,Plant, and Equipment.
Chapter 9. Intangible Assets.
Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Chapter 11. Business Combinations and Consolidated Financial Statements.
Chapter 12. Current Liabilities, Provisions, Contingencies, and Evens After the Reporting Period.
Chapter 13. Financial Instruments-Long-Term Debt.
Chapter 14. Leases.
Chapter 15. Income Taxes.
Chapter 16. Employee Benefits.
Chapter 17. Shareholders' Equity.
Chapter 18. Earnings Per Share.
Chapter 19. Interim Financial Reporting.
Chapter 20. Operating Segments.
Chapter 21. Changes in Accounting Policies and Estimates, and Corrections of Errors.
Chapter 22. Foreign Currency.
Chapter 23. Related-Party Disclosures.
Chapter 24. Specialized Industry Accounting.
Chapter 25. Inflation and Hyperinflation.
Chapter 26. Government Grants.
Chapter 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.
Index.