Wiley IFRS Practical
Implementation Guide and Workbook Second Edition
A one-stop resource for understanding and applying current
International Financial Reporting Standards
The year 2007 proved to be yet another historic year of
watershed events for the International Financial Reporting
Standards IFRS firstly, due to the announcement in November 2007
by the US SEC to allow foreign private issuers to enter the US
capital market using IFRS-compliant financial statements without
reconcilin
內容簡介：
The large-scale, global adoption of the International
Financial Reporting Standards IFRS has created an urgent need for
a one-step resource with lucid explanations and comprehensive
guidance of these complex standards. This reference guide includes
easy-to-understand explanations of IFRSIAS standards, case studies
with solutions, and illustrations with multiple choice questions
and solutions. The book facilitates understanding of the practical
implementation issues involved in applying these complex
"principles-based" standards. Preparers of financial statements,
accountants, finance professionals, auditors, financial analysts,
and candidates preparing for the IFRSIAS certification will find
this guide indispensable.
關於作者：
Abbas Ali Mirza is a Partner in Deloitte Touche, Dubai,
UAE, and a member of the firm''s regional Assurance and Advisory
Committee. He is Chairman of the Auditors Group of the Dubai
Chamber of Commerce and Industry and was the Chairman of the Intra
Governmental Working Group of Experts on International Standards on
Accounting and Reporting ISAR at the United Nations. Graham J.
Holt is an Examiner with the Association of Chartered Certified
Accountants ACCA, and Executive Head of the Division of
Accounting and Finance, Manchester Metropolitan University Business
School in the UK. He is an IFRSr author and contributor to both
academic publications and professional journals. Liesel Knorr is
President of the German Accounting Standards Board and former
technical director with the International Accounting Standards
Board IASB responsible for preparing the core set of standards
endorsed by the International Organization of Securities and
Exchange Commission. She is the author of many technical
papers.
目錄：
Forewords to First Edition. Preface. Acknowledgements. About the
Authors. 1 Introduction to International Financial Reporting
Standards. 2 IASB Framework. 3 Presentation of Financial Statements
IAS 1. 4 Inventories IAS 2. 5 Statement of Cash Flows IAS 7.
6 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8. 7 Events After the Reporting Period IAS 10. 8
Construction Contracts IAS 11. 9 Income Taxes IAS 12. 10
Property, Plant, and Equipment IAS 16. 11 Leases IAS 17. 12
Revenue IAS 18. 13 Employee Benefits IAS 19. 14 Accounting for
Government Grants and Disclosure of Government Assistance IAS 20.
15 The Effects of Changes in Foreign Exchange Rates IAS 21. 16
Borrowing Costs IAS 23. 17 Related-Party Disclosures IAS 24. 18
Accounting and Reporting by Retirement Benefit Plans IAS 26. 19
Consolidated and Separate Financial Statements IAS 27. 20
Investments in Associates IAS 28. 21 Financial Reporting in
Hyperinflationary Economies IAS 29. 22 Interests in Joint
Ventures IAS 31. 23 Financial Instruments: Presentation IAS 32.
24 Financial Instruments: Recognition and Measurement IAS 39. 25
Earnings Per Share IAS 33. 26 Interim Financial Reporting IAS
34. 27 Impairment of Assets IAS 36. 28 Provisions, Contingent
Liabilities, and Contingent Assets IAS 37. 29 Intangible Assets
IAS 38. 30 Investment Property IAS 40. 31 Agriculture IAS 41.
32 First-Time Adoption of International Financial Reporting
Standards IFRS 1. 33 Share-Based Payments IFRS 2. 34 Business
Combinations IFRS 3. 35 Insurance Contracts IFRS 4. 36
Noncurrent Assets Held for Sale and Discontinued Operations IFRS
5. 37 Exploration for and Evaluation of Mineral Resources IFRS
6. 38 Financial Instruments: Disclosures IFRS 7. 39 Operating
Segments IFRS 8. 40 Financial Instruments IFRS 9. 41 IFRS for
SMEs. Answers for Multiple-Choice Questions. Index.
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