IFRS Primer International GAAP Basics

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John Wiley & Sons, Oct 19, 2009 - Business & Economics - 374 pages
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The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.
 

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Contents

CONTENTS
1
IAS 7
26
Noncurrent Assets Held for Sale
34
Provisions Contingent Liabilities
44
IAS 18
55
SECTION
67
IAS 11
76
IAS 41
83
Special Topics
207
IAS 24
255
IAS 33
261
IAS 34
272
IFRS 2
279
SECTION
290
IFRS 3
297
Consolidated and Separate Financial
309

IAS 16
92
IAS 40
105
Exploration for and Evaluation of Mineral
117
IAS 23
124
Accounting for Government Grants
130
Financial InstrumentsRecognition
173
IAS 31
323
IAS 21
342
Firsttime Adoption of International
361
Index
371
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