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Written by two well-known international experts on the subject with hands-on experience in applying these standards, Wiley IFRS 2007 CD-ROM provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

Tabla de contenidos provista por Syndetics

• Chapter 1 Introduction to International Financial Reporting Standards
• Appendix A Current International Accounting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC)
• Appendix B Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations
• Appendix C US GAAP Reconciliation and Restatement
• Appendix D Use of Present Value in Accounting
• Appendix E IFRS for Non-Publicly Accountable Entities
• Chapter 2 Balance Sheet
• Chapter 3 Statements of Income, Changes in Equity, and Recognized Income and Expense
• Chapter 4 Cash Flow Statement
• Chapter 5 Cash, Receivables, and Financial Instruments
• Chapter 6 Inventory
• Chapter 7 Revenue Recognition, Including Construction Contracts
• Appendix Accounting under Special Situations-Guidance from US GAAP
• Chapter 8 Property, Plant, and Equipment
• Chapter 9 Intangible Assets
• Chapter 10 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
• Appendix Schematic Summarizing Treatment of Investment Property
• Chapter 11 Business Combinations and Consolidated Financial Statements
• Chapter 12 Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date
• Chapter 13 Financial Instruments-Long-Term Debt
• Chapter 14 Leases
• Appendix A Special Situations Not Yet Addressed by IAS
• 17 Leveraged Leases under US GAAP
• Chapter 15 Income Taxes
• Appendix Accounting for Income Taxes in Interim Periods
• Chapter 16 Employee Benefits
• Chapter 17 Stockholders' Equity
• Chapter 18 Earnings Per Share
• Chapter 19 Interim Financial Reporting
• Chapter 20 Segment Reporting
• Chapter 21 Changes in Accounting Policies and Estimates, and Corrections of Errors
• Chapter 22 Foreign Currency
• Chapter 23 Related-Party Disclosures
• Chapter 24 Specialized Industries
• Chapter 25 Inflation and Hyperinflation
• Appendix Monetary vs. Nonmonetary Items
• Chapter 26 Government Grants
• Chapter 27 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

Notas de autor provistas por Syndetics

Barry J. Epstein, PhD, CPA, a partner in the firm Russell Novak & Company, has forty years' experience in the public accounting profession, as auditor, technical director/partner for several national and local firms, and as a consulting and testifying accounting and auditing expert on over eighty litigation matters to date. His current practice is concentrated on providing technical consultations to CPA firms and corporations on US GAAP and IFRS accounting and financial reporting matters; on US and international auditing standards; matters involving financial analysis; forensic accounting investigations; and on corporate governance matters. He regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies.
Dr. Epstein is a widely published authority on accounting and auditing. His current publications include Wiley GAAP , now in its 23rd edition, for which he is the lead coauthor. He has also appeared on over a dozen national radio and television programs discussing the crisis in corporate financial reporting and corporate governance, and has presented hundreds of educational programs to professional and corporate groups in the US and internationally. He previously chaired the Audit Committee of the AICPA's Board of Examiners, responsible for the Uniform CPA Examination, and has served on other professional panels at state and national levels.
Dr Epstein holds degrees from DePaul University (Chicago-BSC, accounting and finance, 1967) University of Chicago (MBA, economics and industrial relations, 1969), and University of Pittsburgh (PhD, information systems and finance, 1979). He is a member of American Institute of Certified Public Accountants, Illinois CPA Society, and American Accounting Association.

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.
Dr. Jermakowicz has had numerous articles published in academic journals and proceedings, including the Journal of International Accounting, Auditing & Taxation, Journal of International Financial Management & Accounting, Multinational Finance Journal, Journal of Accounting and Finance Research, Bank Accounting & Finance, Financial Executive , and Strategic Finance . She is a member of many professional organizations, including the American Accounting Association, European Accounting Association, American Institute of Certified Public Accountants, the Indiana CPA Society Leadership Cabinet, and the Institute of Management Accountants.