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An Executive Guide to IFRS : Costs and Benefits to Business.
"A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS."<br /> Steve Collings FMAAT FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International St...
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Wiley
2011.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- An Executive Guide to IFRS Content: Costs and Benefits to Business; CONTENTS; Preface; Acknowledegment; About the author; 1 Worldwide convergence on IFRS; Convergence; Large company advantages; Why governments support IFRS; The use of IAS/IFRS in the world; Problems with convergence; Modified convergence; Small and medium-sized business; Conclusion; 2 Content of financial statements; IAS 1 presentation of financial statements; Statement of Comprehensive Income; Statement of Financial Position; Statement of Cash Flows; Statement of Changes in Equity; Accounting policies and changes
- Fair presentationConventions; Interim financial statements; Conclusion; Appendix: The IASB Conceptual Framework; Qualitative characteristics; Assets and liabilities; 3 Investments in other companies; Consolidation; Translation of foreign subsidiaries; Business combinations; Investments in associates; Joint ventures; Assets held for disposal; Equity investments; Conclusion; Appendix: Fair value measurement; The market; Measurement hierarchy; Highest and best use; Liabilities; Conclusion; 4 Income statement items; Revenue recognition; Agriculture; Government grants; Pensions; Stock options
- InventoriesIncome taxes; Interest expense; Foreign exchange differences; Accounting in hyperinflationary economies; Conclusion; 5 Balance sheet items; Property, plant and equipment; Investment property; Leased assets; Intangible assets; Mineral rights; Impairment; Assets held for sale; Financial instruments; Disclosures about financial instruments; Defining equity; Liabilities; Contingent liabilities; Conclusion; 6 Other significant standards; First time adoption; Related party transactions; Segment reporting; Concessions; Events after balance sheet date; Insurance; Conclusion
- 7 The IFRS for SMEsDevelopment of the standard; Content; Conclusion; 8 Comparison with US GAAP; Conceptual Framework; Consolidation; Financial instruments; Offsetting; Non-financial assets; Impairment; Miscellaneous; Conclusion; 9 The IASB's standard-setting process; Due process; Discussion paper; Exposure draft; New standard; Interpretations; Structure; Finance; Lobbying the IASB; Monitoring the IASB; Conclusion; 10 History of the IASB; The start-up phase; Steady progress; The enhancement phase; Transition; Global convergence; Relations with the US; Relations with Europe
- The financial crisisConclusion; 11 Observer notes; Standard-setters are people; What sort of people?; What do they think?; Fair value controversies; Executory contracts; True and fair view; Anti-abuse measures; Conclusions; Further reading; Index