IFRS Primer International GAAP Basics

ISBN-10: 0470483172
ISBN-13: 9780470483176
Edition: 2010
List price: $104.99 Buy it from $16.74
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Description: The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to  More...

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Book details

List price: $104.99
Copyright year: 2010
Publisher: John Wiley & Sons, Limited
Publication date: 11/24/2009
Binding: Paperback
Pages: 384
Size: 8.50" wide x 11.00" long x 0.50" tall
Weight: 1.540
Language: English

The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.

Introduction and Reporting Basics
Introduction and IAS Framework
Presentation of Financial Statements: IAS 1
Statement of Cash Flows: IAS 7
Non-current Assets Held for Sale and Discontinued Operations: IFRS 5
Provisions, Contingent Liabilities and Contingent Assets: IAS 37
Revenue: IAS 18
Non-financial Assets
Inventories: IAS 2
Construction Contracts: IAS 11
Agriculture: IAS 41
Property, Plant and Equipment: IAS 16
Investment Property: IAS 40
Exploration for and Evaluation of Mineral Resources: IFRS 6
Borrowing Costs: IAS 23
Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S
Intangible Assets: IAS 38
Impairment of Assets: IAS 36
Financial Assets and Liabilities
Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7
Financial Instruments-Recognition and Measurement: IAS 39
Financial Instruments-Presentation: IAS 32
Financial Instruments-Disclosure: IFRS 7
Special Topics
Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8
Events After the Reporting Period: IAS 10
Income Taxes: IAS 12
Leases: IAS 17
Employee Benefi ts: IAS 19
Related Party Disclosures: IAS 24
Earnings per Share: IAS 33
Interim Financial Reporting: IAS 34
Share-based Payment: IFRS 2
Reporting Entity
Investments in Associates: IAS 28
Business Combinations: IFRS 3
Consolidated and Separate Financial Statements: IAS 27
Interests in Joint Ventures: IAS 31
Operating Segments: IFRS 8
The Effects of Changes in Foreign Exchange Rates: IAS 21
Specialized Applications
Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29
First-time Adoption of International Financial Reporting Standards: IFRS 1

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