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International Financial Reporting Standards

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ISBN-10: 0538744863

ISBN-13: 9780538744867

Edition: 2010

Authors: Belverd E. Needles, Marian Powers

List price: $49.95
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Book details

List price: $49.95
Copyright year: 2010
Publisher: Cengage South-Western
Publication date: 5/20/2009
Binding: Paperback
Pages: 64
Size: 7.75" wide x 9.75" long x 0.25" tall
Weight: 0.286
Language: English

Marian Powers received her B.S. degree from Chicago State University and her Ph.D. degree from University of Illinois at Urbana-Champaign. In addition to the Kellogg School of Management at Northwestern University, she has taught financial accounting at the University of Illinois, Chicago, and at the Lake Forest Graduate School of Management. Internationally recognized as a dynamic teacher in executive education, she specializes in teaching nonfinancial managers how to read and understand internal and external financial reports, including the impact of international financial reporting standards (IFRS). Her current research relates to international financial reporting, performance…    

Introduction: The Global Momentum for IFRS
Backgroundof IFRS
The Origin of International Accounting Standards (IAS)
The Road to Convergence
Will IFRS Live Up to Their Promise?
The Structure of IFRS
Overview of IFRS
Framework for the Preparation and Presentation of Financial Statements
Proposed Presentation of Financial Statements
Key Differences between IFRS and U.S. GAAP
Principles-Based Versus Rules-Based Standards
Income Measurement
Fair Value Measurements
Revenue Recognition
Provisions
Comprehensive Income and Recycling
Inventory Accounting
Property, Plant, and Equipment Revaluation
Impairment
Equity
Share-Based Payments
Consolidation
IFRS for Private Entities
The Current Status and Future of IFRS
Remaining Differences between US GAAP and IFRS
Transitioning to IFRS
Adapting to IFRS
Common Acronyms
IFRS Timeline
Current IFRS and IAS
Selected Websites with IFRS Resources