IFRS Primer International GAAP Basics
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.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Noncurrent Assets Held for Sale
Provisions Contingent Liabilities
Consolidated and Separate Financial
accounting policies acquired acquisition adjusted amortization apply assets and liabilities balance sheet biological assets business combination capital carrying amount carrying value cash ﬂows changes chapter classiﬁed company’s comprehensive income consolidated debt December 31 deferred tax assets deﬁned beneﬁt depreciation determine disclosures discontinued operation economic beneﬁts employee beneﬁts entity’s equity instruments equity method estimate expense fair value FASB ﬁnancial assets Financial Instruments ﬁnancial position ﬁnancial statements ﬁrst ﬁxed forward contract functional currency future gains/losses goodwill hedge held for sale IASB IASCF identiﬁed IFRS IFRSs Illustration impairment loss income statement incurred intangible assets inventory investment property issued joint venture meet the deﬁnition Nestlé net realizable value obligation option payments period plant and equipment proﬁt and loss proﬁt or loss put options Recognition and Measurement recognized in proﬁt reﬂect revaluation revenues risk signiﬁcant speciﬁc statement of ﬁnancial subsidiary temporary difference transactions