IFRS: policies and procedures
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2008
|
| Schlagworte: | |
| Online-Zugang: | Klappentext Inhaltsverzeichnis |
| Beschreibung: | 469 S. |
| ISBN: | 9780471699583 0471699586 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | BUSINESS
& ECONOMICS/International/
Accounting
The most practical, authoritative guide to converting IFRS rules into
operational implementation practices, including related policies and
procedures, controls, forms, and recordkeeping requirements.
Get the answers you need to effectively imple¬
ment IFRS rules and keep up to date on the
latest IFRS requirements. Designed to comple¬
ment any Wiley IFRS product, IFRS Policies and
Procedures is sequenced in the same manner as
Wiley IFRS arid incorporates additional categories
of information to assist you in properly imple¬
menting IFRS.
Featuring handy, illustrative decision trees clarify¬
ing how to interpret multiple options under IFRS
requirements, this invaluable book presents:
•
Authoritative advice and everyday guidance to
all areas of bookkeeping, accounting, and finan¬
cial statement preparation in conformity with
International Financial Reporting Standards
•
Current content on all IFRS and IFRIC pro¬
nouncements through Fall
2007
•
The most effective methods to convert IFRS
rules into an operational implementation
•
Definitions and concepts in every chapter
addressing the most common IFRS issues
•
Coverage of all aspects of annual and interim
financial reporting, including segment reporting,
accounting changes and correction of errors, use
of revaluations for long-lived tangible and intan¬
gible assets and investment property, revenue
recognition, and specialized industry rules
With all current IAS, IFRS, SIC and IFRIC
guidance addressed in depth, IFRS Policies and
Procedures will assist you with timely cover¬
age on all aspects of annual and interim fin¬
ancial reporting.
BARRY J. EPSTEIN, PhD,
СРА,
a leading
consulting and testifying accounting and auditing
expert, is coauthor of the Wiley IFRS and Wiley
GAAP
annual publications. He is a partner in the
Chicago firm Russell Novak
&
Company. He has
forty years experience in the public accounting
profession as auditor, technical director/partner
for several national and local firms, and regularly
serves as an accounting, auditing, financial report¬
ing, and financial analysis expert in litigation mat¬
ters, including assignments for both private sector
entities and governmental agencies.
EVA K. JERMAKOWICZ, PhD,
СРА,
is coau¬
thor of Wiley IFRS and a leading consultant to
international organizations and businesses. She
is a frequent speaker at international venues and
has taught accounting for twenty-five years. She
is currently Professor of Accounting and Chair of
the Accounting and Business Law Department at
Tennessee State University.
CONTENTS
Page
Chapter Title No.
Preface
vii
About the Authors
ix
1
Researching IFRS Implementation Problems
................................... 1
2
Cash, Receivables, and Prepaid Expenses
........................................ 10
3
Short-Term Investments and Financial Instruments
......................... 39
4
Inventory
........................................................................................... 51
5
Revenue Recognition
........................................................................ 84
6
Long-Lived Assets
............................................................................ 137
7
Investments
....................................................................................... 189
8
Business Combinations and Consolidated Financial Statements
...... 235
9
Current Liabilities and Contingencies after the Reporting Period
.... 257
10
Long-Term
Debt
............................................................................... 296
11
Leases
................................................................................................ 328
12
Pensions and Other Postretirement Benefits
..................................... 358
13
Shareholders Equity
......................................................................... 372
14
Interim Reporting
.............................................................................. 418
15
Segment Reporting
............................................................................ 429
16
Foreign Currency
.............................................................................. 436
Index
........................................................................................................................ 454
|
| adam_txt |
BUSINESS
& ECONOMICS/International/
Accounting
The most practical, authoritative guide to converting IFRS rules into
operational implementation practices, including related policies and
procedures, controls, forms, and recordkeeping requirements.
Get the answers you need to effectively imple¬
ment IFRS rules and keep up to date on the
latest IFRS requirements. Designed to comple¬
ment any Wiley IFRS product, IFRS Policies and
Procedures is sequenced in the same manner as
Wiley IFRS arid incorporates additional categories
of information to assist you in properly imple¬
menting IFRS.
Featuring handy, illustrative decision trees clarify¬
ing how to interpret multiple options under IFRS
requirements, this invaluable book presents:
•
Authoritative advice and everyday guidance to
all areas of bookkeeping, accounting, and finan¬
cial statement preparation in conformity with
International Financial Reporting Standards
•
Current content on all IFRS and IFRIC pro¬
nouncements through Fall
2007
•
The most effective methods to convert IFRS
rules into an operational implementation
•
Definitions and concepts in every chapter
addressing the most common IFRS issues
•
Coverage of all aspects of annual and interim
financial reporting, including segment reporting,
accounting changes and correction of errors, use
of revaluations for long-lived tangible and intan¬
gible assets and investment property, revenue
recognition, and specialized industry rules
With all current IAS, IFRS, SIC and IFRIC
guidance addressed in depth, IFRS Policies and
Procedures will assist you with timely cover¬
age on all aspects of annual and interim fin¬
ancial reporting.
BARRY J. EPSTEIN, PhD,
СРА,
a leading
consulting and testifying accounting and auditing
expert, is coauthor of the Wiley IFRS and Wiley
GAAP
annual publications. He is a partner in the
Chicago firm Russell Novak
&
Company. He has
forty years' experience in the public accounting
profession as auditor, technical director/partner
for several national and local firms, and regularly
serves as an accounting, auditing, financial report¬
ing, and financial analysis expert in litigation mat¬
ters, including assignments for both private sector
entities and governmental agencies.
EVA K. JERMAKOWICZ, PhD,
СРА,
is coau¬
thor of Wiley IFRS and a leading consultant to
international organizations and businesses. She
is a frequent speaker at international venues and
has taught accounting for twenty-five years. She
is currently Professor of Accounting and Chair of
the Accounting and Business Law Department at
Tennessee State University.
CONTENTS
Page
Chapter Title No.
Preface
vii
About the Authors
ix
1
Researching IFRS Implementation Problems
. 1
2
Cash, Receivables, and Prepaid Expenses
. 10
3
Short-Term Investments and Financial Instruments
. 39
4
Inventory
. 51
5
Revenue Recognition
. 84
6
Long-Lived Assets
. 137
7
Investments
. 189
8
Business Combinations and Consolidated Financial Statements
. 235
9
Current Liabilities and Contingencies after the Reporting Period
. 257
10
Long-Term
Debt
. 296
11
Leases
. 328
12
Pensions and Other Postretirement Benefits
. 358
13
Shareholders' Equity
. 372
14
Interim Reporting
. 418
15
Segment Reporting
. 429
16
Foreign Currency
. 436
Index
. 454 |
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| index_date | 2024-07-02T21:01:44Z |
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| spellingShingle | Epstein, Barry Jay 1946- Jermakowicz, Eva K. IFRS policies and procedures Multinationales Unternehmen Accounting Standards International business enterprises Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | IFRS policies and procedures |
| title_alt | Wiley IFRS policies and procedures |
| title_auth | IFRS policies and procedures |
| title_exact_search | IFRS policies and procedures |
| title_exact_search_txtP | IFRS policies and procedures |
| title_full | IFRS policies and procedures Barry J. Epstein ; Eva K. Jermakowicz |
| title_fullStr | IFRS policies and procedures Barry J. Epstein ; Eva K. Jermakowicz |
| title_full_unstemmed | IFRS policies and procedures Barry J. Epstein ; Eva K. Jermakowicz |
| title_short | IFRS |
| title_sort | ifrs policies and procedures |
| title_sub | policies and procedures |
| topic | Multinationales Unternehmen Accounting Standards International business enterprises Accounting International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Multinationales Unternehmen Accounting Standards International business enterprises Accounting International Financial Reporting Standards |
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