Wiley IFRS 2009
Interpretation and Application of International Financial Reporting Standards
(Sprache: Englisch)
With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2009 provides the necessary tools for understanding the IASB standards and offers practical guidance and...
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With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2009 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2009 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. This is every CPA's one-stop resource for understanding current International Financial Reporting Standards.
Klappentext zu „Wiley IFRS 2009 “
With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2009 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2009 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. This is every CPA's one-stop resource for understanding current International Financial Reporting Standards.
Your one indispensable guide to IFRS compliance
International Financial Reporting Standards (IFRS), under development originally as International Accounting Standards (IAS) since the mid-1970s, have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union (2002, mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS beginning in 2007, and establishing a "road map" for adoption by US public companies by 2016).
With further refinements to IFRS continuing to be made by the International Accounting Standards Board (IASB)-aided by work being performed pursuant to the "convergence" commitment made by the US standard-setter, the Financial Accounting Standards Board (FASB)-and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS, mastery of this knowledge is becoming a necessity for all preparers of financial statements. Although only publicly held US companies are facing an impending near-term mandate to convert to IFRS, many private companies already are encountering requests or demands from their major customers, suppliers, joint venture partners, and affiliates to provide financial reports prepared under IFRS. In all likelihood, replacement of US GAAP by IFRS will become a reality for even privately held enterprises within the foreseeable term.
Experience from EU-based companies that implemented IFRS financial reporting by 2005 suggests that such an undertaking may require a multiyear effort. Wiley IFRS 2009 provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations, and can be used both in training accounting staff and serving as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements. Wiley IFRS 2009 is equally valuable for preparers, auditors, and users of financial reports.
To optimize the reader's understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are 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 GAAP and IFRS, keyed to chapter topics; and integrated discussions of major ongoing IASB projects that may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for privately held companies.
The revised 2009 edition addresses important and complex requirements such as those pertaining to the accounting for:
- Financial instruments, derivatives, and hedging transactions
- Revised requirements for form and content of financial statements (IAS 1)
- Business combinations under the substantially revised standard IFRS 3
- Employee benefits plan accounting under revised IAS 19
- Accounting for assets held for sale under revised IFRS 5
The 2009 edition continues detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC). New examples have been added to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
- Leases
- Revenue recognition
- Loss contingencies
- Impairment of assets
International Financial Reporting Standards (IFRS), under development originally as International Accounting Standards (IAS) since the mid-1970s, have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union (2002, mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS beginning in 2007, and establishing a "road map" for adoption by US public companies by 2016).
With further refinements to IFRS continuing to be made by the International Accounting Standards Board (IASB)-aided by work being performed pursuant to the "convergence" commitment made by the US standard-setter, the Financial Accounting Standards Board (FASB)-and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS, mastery of this knowledge is becoming a necessity for all preparers of financial statements. Although only publicly held US companies are facing an impending near-term mandate to convert to IFRS, many private companies already are encountering requests or demands from their major customers, suppliers, joint venture partners, and affiliates to provide financial reports prepared under IFRS. In all likelihood, replacement of US GAAP by IFRS will become a reality for even privately held enterprises within the foreseeable term.
Experience from EU-based companies that implemented IFRS financial reporting by 2005 suggests that such an undertaking may require a multiyear effort. Wiley IFRS 2009 provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations, and can be used both in training accounting staff and serving as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements. Wiley IFRS 2009 is equally valuable for preparers, auditors, and users of financial reports.
To optimize the reader's understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are 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 GAAP and IFRS, keyed to chapter topics; and integrated discussions of major ongoing IASB projects that may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for privately held companies.
The revised 2009 edition addresses important and complex requirements such as those pertaining to the accounting for:
- Financial instruments, derivatives, and hedging transactions
- Revised requirements for form and content of financial statements (IAS 1)
- Business combinations under the substantially revised standard IFRS 3
- Employee benefits plan accounting under revised IAS 19
- Accounting for assets held for sale under revised IFRS 5
The 2009 edition continues detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC). New examples have been added to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
- Leases
- Revenue recognition
- Loss contingencies
- Impairment of assets
Inhaltsverzeichnis zu „Wiley IFRS 2009 “
1 Introduction to International Financial Reporting Standards2 Statement of Financial Position
3 Statements of Income, Comprehensive Income, and Changes in Equity
4 Statement of Cash Flows
5 Cash, Receivables, and Financial Instruments
6 Inventory
7 Revenue Recognition, Including Construction Contracts
8 Property, Plant, and Equipment
9 Intangible Assets
10 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
11 Business Combinations and Consolidated Financial Statements
12 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period
13 Financial Instruments--Noncurrent Liabilities
14 Leases
15 Income Taxes
16 Employee Benefits
17 Shareholders' Equity
18 Earnings Per Share
19 Interim Financial Reporting
20 Operating Segments
21 Accounting Policies, Changes in Accounting Estimates, and Errors
22 Foreign Currency
23 Related-Party Disclosures
24 Specialized Industry Accounting
25 Inflation and Hyperinflation
26 Government Grants
27 First-Time Adoption of International Financial Reporting Standards
Appendix A: Disclosure Checklist
Appendix B: Illustrative Financial Statements Presented under IFRS
Appendix C: Comparison of IFRS and US GAAP
Index
Autoren-Porträt von Barry J. Epstein, Eva K. Jermakowicz
Eva K. Jermakowicz, Ph.D., CPA ist Professorin für Rechnungslegung und Wirtschaftsrecht an der Tennessee State University und gilt als eine der führenden Beraterinnen zum Thema Internationale Rechnungslegung. Sie unterrichtet hierzu bereits seit 25 Jahren und ist gefragte Rednerin bei internationalen Kongressen. Außerdem ist sie Autorin des Original Wiley-Kommentars zur Internationalen Rechnungslegung nach IFRS (mit Barry J. Epstein).
Bibliographische Angaben
- Autoren: Barry J. Epstein , Eva K. Jermakowicz
- 2009, 6th ed., 1238 Seiten, Maße: 18,7 x 23,6 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0470286091
- ISBN-13: 9780470286098
Sprache:
Englisch
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