International financial reporting standards: an introduction
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, Ohio
South-Western
2013
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| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VI, 83 S. graph. Darst. 25 cm |
| ISBN: | 9781133187943 1133187943 |
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MARC
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| adam_text |
Titel: International financial reporting standards
Autor: Needles, Belverd E
Jahr: 2013
TABLE OF CONTENTS
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS).1
The Global Momentum for IFRS.1
IFRS in the United States.1
Using IFRS in the Classroom.3
Acknowledgments.5
I. BACKGROUND OF IFRS.6
The Origin of International Accounting Standards.6
The Road to IFRS in the United States.9
Bumps in the Road for IFRS in the United States.11
Conclusion.15
Assignments.15
II. IFRS CONCEPTUAL FRAMEWORK AND FINANCIAL STATEMENTS.16
Overview of IFRS and the IASB/FASB Convergence Project.16
Conceptual Framework for Financial Reporting.17
Objective of General Purpose Financial Statements.18
Qualitative Characteristics.19
Elements of Financial Statements.21
Application of Conceptual Framework to Fair Value Measurement.22
Example IFRS Financial Statements.23
IFRS Income Statement (Exhibit 2-2).25
IFRS Statement of Comprehensive Income (Exhibit 2-3).26
IFRS Balance Sheet or Statement of Financial Position (Exhibit 2-4).26
IFRS Statement of Changes in Equity (Exhibit 2-5).29
IFRS Statement of Cash Flows (Exhibits 2-6A and 2-6B).29
Proposed Presentation of Financial Statements.29
Assignments.34
III. KEY DIFFERENCES BETWEEN IFRS AND U.S. GAAP: PART 1.36
Principles-Based versus Rules-Based Standards.36
Income Measurement.38
Fair Value Measurements.39
Revenue Recognition.40
Other Comprehensive Income and Recycling.43
Assignments.43
IV. KEY DIFFERENCES BETWEEN IFRS AND U.S. GAAP: PART 2.45
Inventories.45
Property, Plant, and Equipment.46
Impairment.48
Intangible Assets.50
Impairment of Goodwill.50
Research and Development Costs.51
Investment Property.52
Financial Instruments.52
Pensions.54
Leases.54
Deferred Income Taxes.55
Commitments and Contingencies.56
Equity.56
Share-Based Payments.57
Consolidation.57
Assignments.58
V. IFRS FOR SMALL- AND MEDIUM-SIZED ENTITIES.62
The Blue Ribbon Panel.62
IFRS for SMEs Defined and Described.63
Full IFRS and IFRS for SMEs Compared and Contrasted .65
Summary, Resources, and Transition.67
Assignments.67
VI. THE CURRENT STATUS AND FUTURE OF IFRS.68
Remaining Differences between U.S. GAAP and IFRS.69
First-Time IFRS Implementation.70
Implementation of IFRS 1.71
The Prospects for IFRS for SMEs.73
Implications for Accounting Education.73
Assignments.74
APPENDIX A: COMMON ACRONYMS.76
APPENDIX B: IFRS TIMELINE.77
APPENDIX C: CURRENT IFRS AND IAS.78
APPENDIX D: IASB WORK PLAN.80
APPENDIX E: SELECTED WEBSITES WITH IFRS RESOURCES.82 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2024-08-29T00:07:59Z |
| institution | BVB |
| isbn | 9781133187943 1133187943 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024971131 |
| oclc_num | 796212612 |
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| physical | VI, 83 S. graph. Darst. 25 cm |
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| publisher | South-Western |
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| spelling | Needles, Belverd E. 1942- Verfasser (DE-588)132645483 aut International financial reporting standards an introduction Belverd E. Needles Jr. ; Marian Powers 3. ed. Mason, Ohio South-Western 2013 VI, 83 S. graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Powers, Marian Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024971131&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Needles, Belverd E. 1942- Powers, Marian International financial reporting standards an introduction International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4123623-3 |
| title | International financial reporting standards an introduction |
| title_auth | International financial reporting standards an introduction |
| title_exact_search | International financial reporting standards an introduction |
| title_full | International financial reporting standards an introduction Belverd E. Needles Jr. ; Marian Powers |
| title_fullStr | International financial reporting standards an introduction Belverd E. Needles Jr. ; Marian Powers |
| title_full_unstemmed | International financial reporting standards an introduction Belverd E. Needles Jr. ; Marian Powers |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards an introduction |
| title_sub | an introduction |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards Lehrbuch |
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