Wiley IFRS 2005: Interpretation and Application of International Accounting and Financial Reporting Standards
Includes summary of key provisions of U.S. GAAP vs. IFRS
Barry J. Epstein, Abbas Ali Mirza - Collection Accounting
Résumé
A one-stop resource for understanding current International Financial Reporting Standards
As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more.
L'auteur - Barry J. Epstein
Barry J. Epstein, PhD, CPA, is a partner with Russell Novak & Company, LLP, a Chicago-based firm, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, and several articles, and has previously coauthored a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA's Board of Examiners, and served as chair of the Illinois CPA Society's senior accounting technical committee. Most of his career has been in public accounting, but also with teaching stints at several major universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and holds degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association.
L'auteur - Abbas Ali Mirza
Abbas Ali Mirza is a Partner at Deloitte & Touche,
Dubai, United Arab Emirates (UAE).
Sommaire
- Introduction to International Financial Reporting Standards
- Balance Sheet
- Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
- Cash Flow Statement
- Financial Instruments-Cash and Receivables
- Inventory
- Revenue Recognition, Including Construction Contracts
- Property, Plant, and Equipment
- Intangible Assets
- Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
- Business Combinations and Consolidated Financial Statements
- Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date
- Financial Instruments-Long-Term Debt
- Leases
- Income Taxes
- Employee Benefits
- Stockholders' Equity
- Earnings Per Share
- Interim Financial Reporting
- Segment Reporting
- Changes in Accounting Policies and Estimates, and Correction of Errors
- Foreign Currency
- Related-Party Disclosures
- Specialized Industries
- Inflation and Hyperinflation .
- Government Grants
- 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
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Wiley |
| Auteur(s) | Barry J. Epstein, Abbas Ali Mirza |
| Collection | Accounting |
| Parution | 18/05/2005 |
| Nb. de pages | 988 |
| Format | 19 x 23,5 |
| Couverture | Broché |
| Poids | 1792g |
| Intérieur | Noir et Blanc |
| EAN13 | 9780471668428 |
Avantages Eyrolles.com
Consultez aussi
- Les meilleures ventes en Graphisme & Photo
- Les meilleures ventes en Informatique
- Les meilleures ventes en Construction
- Les meilleures ventes en Entreprise & Droit
- Les meilleures ventes en Sciences
- Les meilleures ventes en Littérature
- Les meilleures ventes en Arts & Loisirs
- Les meilleures ventes en Vie pratique
- Les meilleures ventes en Voyage et Tourisme
- Les meilleures ventes en BD et Jeunesse
