May 2012
Intermediate to advanced
846 pages
27h 56m
English
Content preview from The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting
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INDEX
accounting estimates
accounting estimate bridge
amortization
depreciation
employee benefits
equity vs financial liability
errors
exemption from IFRSs
financial assets/liabilities
IAS 10 override
impairment of non-financial assets
intangible assets
interim reporting
lease classification
new estimation inputs
policy application mistakes
policy/estimate changes
previous GAAP and consistency
share-based payments
subsequent events
accounting literature
accounting policies
cash and cash equivalents
changes
effective date threshold
endorsement lag
error correction
IAS 8
IAS 34
IFRS 9
IFRS first-time adoption
implications
interim reporting
subsequent events
subsidiaries
transitional provisions
voluntary/involuntary changes
accounting principle changes
cash flow statements
historical evolution
impractibility exception
interim financial statements
retrospective application
retrospective approach
statements of income
accounting principles
see also accounting principle changes
Accounting Principles Board (APB), Opinion 28
accounting steps to IFRSs
accounts and notes payable
accounts and notes receivable
insurance companies
real estate companies
statements of financial position
accounts payable
accumulated other comprehensive income (AOCI)
insurance companies
SOCIE
statements of financial position
see also other comprehensive income
accumulated undistributed income
additional paid-in capital
administrative expenses, benefit plans
aggregations and subtotals
accounting principle changes ...
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