Barry J. Epstein, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies.
Eva K. Jermakowicz, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.
Introduction to International Financial Reporting Standards | |
Statement of Financial Position | |
Statements 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 InstrumentsùNoncurrent Liabilities | |
Leases | |
Income Taxes | |
Employee Benefits | |
ShareholdersÆ Equity | |
Earnings Per Share | |
Interim Financial Reporting | |
Operating Segments | |
Accounting Policies, Changes in Accounting Estimates, and Errors | |
Foreign Currency | |
Related-Party Disclosures | |
Specialized Industry Accounting | |
Inflation and Hyperinflation | |
Government Grants | |
First-Time Adoption of International Financial Reporting Standards | |
Appendix A: Disclosure Checklist | |
Appendix B: Illustrative Financial Statements Presented under IFRS | |
Appendix C: Comparison of IFRS and US GAAP | |
Index | |
Table of Contents provided by Publisher. All Rights Reserved. |
The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.