1. Auflage - November 2009
38,90 Euro
2009. 384 Seiten, Softcover
- Praktikerbuch -
ISBN-10: 0-470-48317-2
ISBN-13: 978-0-470-48317-6 - John Wiley & Sons

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Kurzbeschreibung
The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.

Aus dem Inhalt
1 Introduction and IAS Framework

2 Presentation of Financial Statements: IAS 1

3 Statement of Cash Flows: IAS 7

4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5

5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37

6 Revenue: IAS 18

7 Inventories: IAS 2

8 Construction Contracts: IAS 11

9 Agriculture: IAS 41

10 Property, Plant and Equipment: IAS 16

11 Investment Property: IAS 40

12 Exploration for and Evaluation of Mineral Resources: IFRS 6

13 Borrowing Costs: IAS 23

14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S

15 Intangible Assets: IAS 38

16 Impairment of Assets: IAS 36

17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7

18 Financial Instruments--Recognition and Measurement: IAS 39

19 Financial Instruments--Presentation: IAS 32

20 Financial Instruments--Disclosure: IFRS 7

21 Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8

22 Events After the Reporting Period: IAS 10

23 Income Taxes: IAS 12

24 Leases: IAS 17

25 Employee Benefi ts: IAS 19

26 Related Party Disclosures: IAS 24

27 Earnings per Share: IAS 33

28 Interim Financial Reporting: IAS 34

29 Share-based Payment: IFRS 2

30 Investments in Associates: IAS 28

31 Business Combinations: IFRS 3

32 Consolidated and Separate Financial Statements: IAS 27

33 Interests in Joint Ventures: IAS 31

34 Operating Segments: IFRS 8

35 The Effects of Changes in Foreign Exchange Rates: IAS 21

36 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29

37 First-time Adoption of International Financial Reporting Standards: IFRS 1