IFRS Primer International GAAP Basics

Front Cover
John Wiley & Sons, Oct 19, 2009 - Business & Economics - 384 pages
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
Copyright

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About the author (2009)

Irene M. Wiecek, FCA is a faculty member of the University of Toronto at Mississauga and is cross-appointed to the Joseph L. Rotman School of Management. She teaches financial reporting in various programs including the Commerce Program and the Master of Management & Professional Accounting Program. The Associate Director of the MMPA Program for many years, she co-founded and is Co-Director of the ICAO/Rotman Centre for Innovation in Accounting Education, which supports and facilitates innovation in accounting education. Irene has been involved in professional accounting education for over twenty years both at the Institute of Chartered Accountants of Ontario and the CICA, teaching and developing case/program material in various programs including the ICAO School of Accountancy. She helped create and currently directs the CICA In-depth GAAP Program. In the area of standard setting, she is Chair of the Canadian Academic Accounting Association Financial Accounting Exposure Draft Response Committee. Irene is a member of the CICA Qualifications Committee which provides leadership, direction and standards for admission into the CA profession. She is the recipient of the MMPA Faculty of the Year award for 2004 and 2006.

Nicola M. Young, MBA, FCA is a Professor of Accounting in the Sobey School of Business at Saint Mary's University in Halifax, Nova Scotia where her teaching responsibilities have varied from the introductory offering to final year advanced financial accounting courses to the survey course in the Executive MBA program. She is the recipient of teaching awards, and has contributed to the academic and administrative life of the university through chairing the Department of Accounting, membership on the Board of Governors, the Pension and other Committees. Nickie was associated with the Atlantic School of Chartered Accountancy for over twenty-five years in a variety of roles, including program and course development, teaching, and program reform.?In addition to contributions to the accounting profession at the provincial level, Nickie has served on national boards of the Canadian Institute of Chartered Accountants dealing with licensure and education. For the last fifteen years, she has worked with the CICA's Public Sector Accounting Board as an Associate, as a member and chair of the Board, and as chair and member of PSAB Task Forces.

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