Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards
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Save time with the keyword-searchableiFrs 2010 CD-ROM! Gain instant access to any topic with the point-and-click index and table of contentsFind what you need FAST using bookmarks that allow for easy reference remindersJump to related topics quickly with cross-referenced hyperlinksCustomer Note: Please Read The Following Before Opening The PackageBy opening the package, you are agreeing to be bound by the following agreement: This software product is protected by copyright and all rights are reserved by the author, John Wiley & Sons, Inc., or their licenses. You are licensed to use this software as described in the software. Copying the software for any other purpose may be a violation of U.S. Copyright Law. This software product is sold as is without warranty of any kind, either express or implied, including but not limited to the implied warranty of merchantability and fitness for a particular purpose. Neither Wiley nor its dealers or distributors assumes any liability for any alleged or actual damages arising from the use of or the inability to use this software. (Some states do not allow the exclusion of implied warranties, so the exclusion may not apply to you.)System Requirements Adobe Acrobat Reader 7 or higher Or Adobe Digital Editions *Please view www.adobe.com for specific requirements.CD-Rom Drive
1 Introduction to International Financial Reporting Standards.Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).Appendix B: Revised IAS 1, Presentation of Financial Statements.Appendix C: IFRS FOR SMEs.Appendix D: Case Study Transitioning from US GAAP to IFRS.Appendix E: Use of Present Value in Accounting.2 Presentation of Financial Statements.3 Statement of Financial Position.4 Statements of Income, Comprehensive Income, and Changes in Equity.5 Statement of Cash Flows.6 Fair Value.7 Financial Instruments.8 Inventory.Appendix: Net Realizable Value under US GAAP.9 Revenue Recognition, Including Construction Contracts.Appendix: Accounting under Special Situations—Guidance from US GAAP.10 Property, Plant, and Equipment.11 Intangible Assets.12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.Appendix: Schematic Summarizing Treatment of Investment Property.13 Business Combinations and Consolidated Financial Statements.14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period.15 Financial Instruments—Noncurrent Liabilities.16 Leases.Appendix A: Special Situations Not Addressed by IAS 17.Appendix B: Leveraged Leases under US GAAP.17 Income Taxes.Appendix: Accounting for Income Taxes in Interim Periods.18 Employee Benefits.19 Shareholders’ Equity.20 Earnings Per Share.21 Interim Financial Reporting.22 Operating Segments.23 Accounting Policies, Changes in Accounting Estimates, and Errors.24 Foreign Currency.25 Related-Party Disclosures.26 Specialized Industry Accounting.27 Inflation and Hyperinflation.Appendix: Monetary vs. Nonmonetary Items.28 Government Grants.29 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.
