Wiley IFRS 2009 : interpretation and application of international accounting and financial reporting standards / Barry J. Epstein, Abbas Ali Mirza
Imprint
Hoboken, N.J. : Wiley, 2009
Descript
987 p. : ill. ; 24 cm
CONTENT
Introduction to International Financial Reporting Standards -- Statement of financial position -- Statement of income, comprehensive income, and changes in equity -- Statement of cash flows -- Cash, receivables, and financial instruments -- Inventory -- Revenue recognition, including construction contracts -- Property, plant, and equipment -- Intangible assets -- Interests in financial instruments, associates, joint ventures, and investment property -- Business combinations and consolidated financial statements -- Current liabilities, provisions, contingencies, and events after the reporting period -- Financial instruments-noncurrent liabilities -- Leases -- Income taxes -- Employee benefits -- Shareholders' equity -- Earnings per share -- Interim financial reporting -- Operating segments -- Foreign currencies -- Comparison of IFRS and US GAAP