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International Financial Reporting Standards
ISBN: 9780538744867 | 0538744863
Edition: 1stFormat: Paperback
Publisher: Cengage Learning
Pub. Date: 5/20/2009
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INTERNATIONAL FINANCIAL REPORTING STANDARDS introduces accounting students to the status of IFRS and the impact on the financial reporting environment. This booklet delivers the relevant content, trusted authorship, and appropriate scope for learners new to the subject.
| 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 Statem... MORE | |
| 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 | |
| Table of Contents provided by Publisher. All Rights Reserved. |
