IFRS Policies and Procedures

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John Wiley & Sons, May 23, 2008 - Business & Economics - 320 pages
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Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
 

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Contents

Chapter 1 RESEARCHING IFRS IMPLEMENTATION PROBLEMS
1
Chapter 2 CASH RECEIVABLES AND PREPAID EXPENSES
10
Chapter 3 SHORTTERM INVESTMENTS AND FINANCIAL INSTRUMENTS
39
Chapter 4 INVENTORY
51
Chapter 5 REVENUE RECOGNITION
84
Chapter 6 LONGLIVED ASSETS
137
Chapter 7 INVESTMENTS
189
Chapter 8 BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS
235
Chapter 10 LONGTERM DEBT
296
Chapter 11 LEASES
328
Chapter 12 PENSIONS AND OTHER POSTRETIREMENT BENEFITS
358
Chapter 13 SHAREHOLDERS EQUITY
372
Chapter 14 INTERIM REPORTING
418
Chapter 15 SEGMENT REPORTING
429
Chapter 16 FOREIGN CURRENCY
436
Index
454

Chapter 9 CURRENT LIABILITIES PROVISIONS CONTINGENCIES AND EVENTS AFTER THE REPORTING PERIOD
257

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About the author (2008)

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 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.

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