Wiley IFRS 2007: interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS]
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | 1214 S. |
| ISBN: | 9780471798231 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV022269598 | ||
| 003 | DE-604 | ||
| 005 | 20080429 | ||
| 007 | t | ||
| 008 | 070213s2007 |||| 00||| eng d | ||
| 020 | |a 9780471798231 |9 978-0471-79823-1 | ||
| 035 | |a (OCoLC)635154792 | ||
| 035 | |a (DE-599)BVBBV022269598 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-523 |a DE-2070s | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Epstein, Barry Jay |d 1946- |e Verfasser |0 (DE-588)123254205 |4 aut | |
| 245 | 1 | 0 | |a Wiley IFRS 2007 |b interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |c Barry J. Epstein ; Eva K. Jermakowicz |
| 246 | 1 | 3 | |a IFRS 2007 |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2007 | |
| 300 | |a 1214 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Jermakowicz, Eva K. |e Verfasser |0 (DE-588)171748018 |4 aut | |
| 856 | 4 | 2 | |m Digitalisierung UB Regensburg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Regensburg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Klappentext |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015480108 | ||
Datensatz im Suchindex
| _version_ | 1804136273100668928 |
|---|---|
| adam_text | CONTENTS
Page
Title
Introduction to International Financial Reporting Standards
Appendix A: Current International Accounting Standards (IAS/IFRS)
and Interpretations (SIC/IHRIC)
Appendix B: Case Study Illustrating Possible Supplemental Treatments
under the IOSCO s Recommendations
Appendix C: US
Appendix D: Use of Present Value in Accounting
Appendix
2
3
and Expense
4
5
6
7
Appendix: Accounting under Special Situations
GAAP
8
9
10
Investment Property
Appendix: Schematic Summarizing Treatment of Investment Property
11
12
Balance Sheet Date
13
14
Appendix A: Special Situations Not Yet Addressed by IAS
Appendix B: Leveraged Leases under US
15
Appendix: Accounting for Income Taxes in Interim Periods
16
17
18
19
20
Page
Chapter Title No.
21
Errors
22
23
24
25
Appendix: Monetary vs. Nonmonetary Items
26
27
Appendix A: Disclosure Checklist
Appendix
Appendix C: Comparison of IFRS and US
Index
International Financial
the
years. The IASB s restructuring in
promulgated, while other events, such as the epidemic of financial reporting frauds in the late
the perception that the diversity of national financial reporting standards needed to be addressed and resolved, to ease the burden of
investors and facilitate the international flow of capital. Seminal events included the qualified acceptance of IFRS by the International
Organization of Securities Commissions (IOSCO), and the mandate for all European Union-chartered publicly-held companies to
report consolidated financial statements under IFRS beginning in
China) or heavily incorporate them into nominally national
(in the US and UK, most notably) have committed to converge to IFRS, the importance of IFRS to the future of financial reporting
is assured.
Wiley IFRS
valuable for preparers, auditors, and users of financial reports. To facilitate the readers understanding, both examples created to
explain particular IFRS requirements, and selections from actual published financial statements, are copiously provided throughout
the book, illustrating all key concepts. Also included in this edition are a revised, comprehensive disclosure checklist; an updated,
detailed comparison between US
may have significant impact on readers responsibilities over the coming year, including IASB s controversial attempt to define IFRS for
smaller companies.
The revised
•
•
•
•
•
The
including the complex but important financial instruments guidance of IAS
to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
•
•
•
•
•
•
•
•
|
| adam_txt |
CONTENTS
Page
Title
Introduction to International Financial Reporting Standards
Appendix A: Current International Accounting Standards (IAS/IFRS)
and Interpretations (SIC/IHRIC)
Appendix B: Case Study Illustrating Possible Supplemental Treatments
under the IOSCO's Recommendations
Appendix C: US
Appendix D: Use of Present Value in Accounting
Appendix
2
3
and Expense
4
5
6
7
Appendix: Accounting under Special Situations
GAAP
8
9
10
Investment Property
Appendix: Schematic Summarizing Treatment of Investment Property
11
12
Balance Sheet Date
13
14
Appendix A: Special Situations Not Yet Addressed by IAS
Appendix B: Leveraged Leases under US
15
Appendix: Accounting for Income Taxes in Interim Periods
16
17
18
19
20
Page
Chapter Title No.
21
Errors
22
23
24
25
Appendix: Monetary vs. Nonmonetary Items
26
27
Appendix A: Disclosure Checklist
Appendix
Appendix C: Comparison of IFRS and US
Index
International Financial
the
years. The IASB's restructuring in
promulgated, while other events, such as the epidemic of financial reporting frauds in the late
the perception that the diversity of national financial reporting standards needed to be addressed and resolved, to ease the burden of
investors and facilitate the international flow of capital. Seminal events included the qualified acceptance of IFRS by the International
Organization of Securities Commissions (IOSCO), and the mandate for all European Union-chartered publicly-held companies to
report consolidated financial statements under IFRS beginning in
China) or heavily incorporate them into nominally national
(in the US and UK, most notably) have committed to "converge" to IFRS, the importance of IFRS to the future of financial reporting
is assured.
Wiley IFRS
valuable for preparers, auditors, and users of financial reports. To facilitate the readers understanding, both examples created to
explain particular IFRS requirements, and selections from actual published financial statements, are copiously provided throughout
the book, illustrating all key concepts. Also included in this edition are a revised, comprehensive disclosure checklist; an updated,
detailed comparison between US
may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for
smaller companies.
The revised
•
•
•
•
•
The
including the complex but important financial instruments guidance of IAS
to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
•
•
•
•
•
•
•
• |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Epstein, Barry Jay 1946- Jermakowicz, Eva K. |
| author_GND | (DE-588)123254205 (DE-588)171748018 |
| author_facet | Epstein, Barry Jay 1946- Jermakowicz, Eva K. |
| author_role | aut aut |
| author_sort | Epstein, Barry Jay 1946- |
| author_variant | b j e bj bje e k j ek ekj |
| building | Verbundindex |
| bvnumber | BV022269598 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)635154792 (DE-599)BVBBV022269598 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01716nam a2200349 c 4500</leader><controlfield tag="001">BV022269598</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20080429 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">070213s2007 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780471798231</subfield><subfield code="9">978-0471-79823-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)635154792</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV022269598</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-523</subfield><subfield code="a">DE-2070s</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Epstein, Barry Jay</subfield><subfield code="d">1946-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)123254205</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Wiley IFRS 2007</subfield><subfield code="b">interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS]</subfield><subfield code="c">Barry J. Epstein ; Eva K. Jermakowicz</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">IFRS 2007</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, NJ</subfield><subfield code="b">Wiley</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1214 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Jermakowicz, Eva K.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171748018</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Regensburg</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Regensburg</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Klappentext</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-015480108</subfield></datafield></record></collection> |
| id | DE-604.BV022269598 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T16:45:44Z |
| indexdate | 2024-07-09T20:53:46Z |
| institution | BVB |
| isbn | 9780471798231 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015480108 |
| oclc_num | 635154792 |
| open_access_boolean | |
| owner | DE-523 DE-2070s |
| owner_facet | DE-523 DE-2070s |
| physical | 1214 S. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Epstein, Barry Jay 1946- Verfasser (DE-588)123254205 aut Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] Barry J. Epstein ; Eva K. Jermakowicz IFRS 2007 Hoboken, NJ Wiley 2007 1214 S. txt rdacontent n rdamedia nc rdacarrier International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Jermakowicz, Eva K. Verfasser (DE-588)171748018 aut Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Epstein, Barry Jay 1946- Jermakowicz, Eva K. Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |
| title_alt | IFRS 2007 |
| title_auth | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |
| title_exact_search | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |
| title_exact_search_txtP | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |
| title_full | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] Barry J. Epstein ; Eva K. Jermakowicz |
| title_fullStr | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] Barry J. Epstein ; Eva K. Jermakowicz |
| title_full_unstemmed | Wiley IFRS 2007 interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] Barry J. Epstein ; Eva K. Jermakowicz |
| title_short | Wiley IFRS 2007 |
| title_sort | wiley ifrs 2007 interpretation and application of international financial reporting standards includes summary of key provisions of u s gaap vs ifrs |
| title_sub | interpretation and application of International Financial Reporting Standards ; [includes summary of key provisions of U.S. GAAP vs. IFRS] |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015480108&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT epsteinbarryjay wileyifrs2007interpretationandapplicationofinternationalfinancialreportingstandardsincludessummaryofkeyprovisionsofusgaapvsifrs AT jermakowiczevak wileyifrs2007interpretationandapplicationofinternationalfinancialreportingstandardsincludessummaryofkeyprovisionsofusgaapvsifrs AT epsteinbarryjay ifrs2007 AT jermakowiczevak ifrs2007 |