Ifrs Policies and Procedures

1. Auflage 2008
ISBN: 978-0-471-69958-3
Verlag: Wiley

Buch, Englisch, 480 Seiten, Format (B × H): 191 mm x 235 mm, Gewicht: 888 g

Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.

Autoren/Hrsg.

Epstein, Barry J

Jermakowicz, Eva K

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Inhaltsverzeichnis

Preface vii

About the Authors ix

1 Researching IFRS Implementation Problems 1

2 Cash, Receivables, and Prepaid Expenses 10

3 Short-Term Investments and Financial Instruments 39

4 Inventory 51

5 Revenue Recognition 84

6 Long-Lived Assets 137

7 Investments 189

8 Business Combinations and Consolidated Financial Statements 235

9 Current Liabilities and Contingencies after the Reporting Period 257

10 Long-Term Debt 296

11 Leases 328

12 Pensions and Other Postretirement Benefits 358

13 Shareholders’ Equity 372

14 Interim Reporting 418

15 Segment Reporting 429

16 Foreign Currency 436

Index 454

Über Autor(innen)

Barry J. Epstein, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both private sector entities and governmental agencies.

Eva K. Jermakowicz, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.