Wiley Interpretation and Application of International Financial Reporting Standards 2011
8. Auflage
Erschienen am 26. Januar 2011
1344 Seiten
978-1-118-03709-6 (ISBN)
Beschreibung
A one-stop resource for understanding current InternationalFinancial Reporting Standards
As the International Accounting Standards Board (IASB) makessignificant strides in achieving global convergence of accountingstandards worldwide, the International Financial ReportingStandards (IFRS) become extremely important to the accountingworld. Wiley IFRS 2011 provides the necessary tools forunderstanding the IASB standards and offers practical guidance andexpertise on how to use and implement them.
* Covers the most recent International Financial ReportingStandards (IFRS) and IFRIC interpretations
* An indispensable guide to IFRS compliance
* Provides a complete explanation of all IFRS requirements,coupled with copious illustrations of how to apply the rules incomplex, real-world situations
Written by two well-known international experts on the subjectwith hands-on experience in applying these standards, this book isan indispensable guide to IFRS compliance.
Weitere Details
Weitere Ausgaben
Andere Ausgaben
Bruce Mackenzie | Danie Coetsee | Tapiwa Njikizana
Wiley Interpretation and Application of International Financial Reporting Standards 2011
Buch
03/2011
8. Auflage
Wiley
119,00 €
Artikel ist vergriffen; siehe Neuauflage
Personen
BRUCE MACKENZIE, CA (SA) FCCA, RA, JSE Registered IFRS®Advisor, is a member of the IASB SME Implementation Group (SMEIG)and a director of W.consulting (www.wconsulting.co.za), a globalIFRS® consulting and training company. He has held positionsat Deloitte both in South Africa and the United Kingdom in theIFRS® Centers of Excellence.
DANIE COETSEE, CA (SA), is Professor of Accounting at theUniversity of Johannesburg, specializing in financialaccounting.
TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS®Advisor, is a technical director at W.consulting. After qualifyingwith Coopers & Lybrand, he spent time internationally withErnst & Young and Andersen.
RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS® Advisor, isa technical director at W.consulting. He was previously with Ernst& Young and SizweNtsalubaVSP, where he handled accountingtechnical issues.
BLAISE COLYVAS, CA(SA), RA, is a technical director atW.consulting. He was previously the head of technical accounting atProtect-a-Partner, and an audit manager with Grant Thornton.
Inhalt
Preface.
About the Authors.
1 Introduction to International Financial ReportingStandards.
Appendix A: Current International Financial Reporting Standards(IAS/IFRS®) and Interpretations (SIC/IFRIC).
Appendix B: IFRS for SMEs.
Appendix C: Case Study Transitioning from US GAAP to IFRS.
2 Presentation of Financial Statements.
3 Statement of Financial Position.
4 Statements of Income, Comprehensive Income, and Changes inEquity.
5 Statement of Cash Flows.
6 Fair Value.
7 Financial Instruments.
8 Inventory.
Appendix: Net Realizable Value under US GAAP.
9 Revenue Recognition, Including Construction Contracts.
Appendix: Accounting under Special Situations--Guidancefrom US GAAP.
10 Property, Plant, and Equipment.
11 Intangible Assets.
12 Interests in Associates, Joint Ventures, and InvestmentProperty.
13 Business Combinations and Consolidated FinancialStatements.
14 Current Liabilities, Provisions, Contingencies, and EventsAfter the Reporting Period.
15 Financial Instruments--Noncurrent Liabilities.
16 Leases.
Appendix A: Special Situations Not Addressed by IAS 17.
Appendix B: Leveraged Leases under US GAAP.
17 Income Taxes.
18 Employee Benefits.
19 Shareholders' Equity.
20 Earnings Per Share.
21 Interim Financial Reporting.
22 Operating Segments.
23 Accounting Policies, Changes in Accounting Estimates, andErrors.
24 Foreign Currency.
25 Related-Party Disclosures.
26 Specialized Industry Accounting.
27 Inflation and Hyperinflation.
Appendix: Monetary vs. Nonmonetary Items.
28 Government Grants.
29 First-Time Adoption of International Financial ReportingStandards.
Appendix A: Disclosure Checklist.
Appendix B: Comparison of IFRS and US GAAP.
Index.
