Wiley IFRS 2007
Interpretation and Application of International Financial Reporting Standards
Barry J. Epstein, Eva K. Jermakowicz
Résumé
Our one indispensable guide to IFRS compliance
International Financial Reporting Standards (IFRS), originally known as International Accounting Standards (IAS), have existed since the mid-1970s but have only received significant attention from standard-setters, preparers, and users of financial statements in recent years. The IASB's restructuring in 2001 introduced due process procedures which conveyed added credibility upon the standards it promulgated, while other events, such as the epidemic of financial reporting frauds in the late 1990s and early 2000s helped foster 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 2005. As other major nations either formally adopt IFRS (e.g., China) or heavily incorporate them into nominally national GAAP (e.g., Australia), and as several major private sector standard setters (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 2007 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's 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 GAAP and IFRS, keyed to chapter topics; and discussions of major ongoing IASB projects which may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for smaller companies.
The revised 2007 edition addresses important and complex requirements such as those pertaining to the accounting for:
- Financial instruments
- Loss contingencies
- Business combinations
- Employee benefits
- Foreign currency-based transactions
The 2007 edition continues detailed coverage of all previously issued IAS and IFRS standards and SIC and IFRIC interpretations, including the complex but important financial instruments guidance of IAS 32, IAS 39, and IFRS 7. New examples have been added to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
- Leases
- Revenue recognition
- Employee benefits
- Consolidated financial reporting
- Impairment of assets
- Agriculture
- Insurance
- Extraction of minerals
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 - Eva K. Jermakowicz
Eva K. Jermakowicz, PhD., CPA, has taught accounting for twenty-five years and has served as a consultant to international organizations and businesses. She is currently a Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University. Her previous positions were on the faculties of the University of Southern Indiana and Warsaw Tech University in Poland, and she has taught accounting courses in several additional countries. Dr. Jermakowicz was a Fulbright scholar under the European Union Affairs Research Program in Brussels, Belgium, for the academic year 2003-2004, where her project was "Convergence of National Accounting Standards with International Financial Reporting Standards." She was also a Fulbright scholar in Poland in 1997. Dr. Jermakowicz has consulted on international projects under the auspices of the World Bank, United Nations, and Nicom Consulting, Ltd. Her primary areas of interest are international accounting and finance.
Sommaire
- Introduction to International Financial Reporting Standards.
- Balance Sheet.
- Statements of Income, Changes in Equity, and Recognized Income and Expense.
- Cash Flow Statement.
- Cash, Receivables, and Financial Instruments.
- 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 Corrections of Errors.
- Foreign Currency.
- Related-Party Disclosures.
- Specialized Industries.
- Inflation and Hyperinflation.
- Government Grants.
- First-Time Adoption of International Financial Reporting Standards.
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Wiley |
| Auteur(s) | Barry J. Epstein, Eva K. Jermakowicz |
| Parution | 12/03/2007 |
| Nb. de pages | 1214 |
| Format | 19 x 23,5 |
| Couverture | Broché |
| Poids | 1859g |
| Intérieur | Noir et Blanc |
| EAN13 | 9780471798231 |
| ISBN13 | 978-0-471-79823-1 |
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