October 2012
Intermediate to advanced
792 pages
27h 49m
English
book
Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP
by Abbas A. Mirza, Nandakumar Ankarath
Content preview from Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAPBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Contents
Section I: Introduction to IFRS and IASB Framework
Chapter 1: Introduction to International Financial Reporting Standards
1. One Globalized World, One Set of Accounting Standards: Ready Or Not
2. What Are International Financial Reporting Standards?
3. First Steps Toward International Accounting and Global Standard Setting
4. Standards Promulgated By the IASC Interpretations Committee That Are Still in Force
5. Emergence of the International Accounting Standards Board
7. Global Outreach and Acceptance of IFRS Across Borders
8. Favorable and Historic Breakthroughs in the United States
Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements
2. Synopsis of the IASB Framework
Section II: Presentation of Financial Statements
Chapter 3: Presentation of Financial Statements (IAS 1)
3. Other Disclosures (Per IAS 1)
4. SIC 29, Service Concession Arrangements: Disclosures
5. IFRIC 2, Members’ Shares in Co-Operative Entities and Similar Instruments
6. IFRIC 17, Distribution of Non-Cash Assets to Owners
Extracts From Published Financial Statements
Notes to the Financial Statements
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