Wiley IFRS 2009: Interpretation and Application of International Accounting and Financial Reporting Standards 2009
John Wiley & Sons, Feb 9, 2009 - Business & Economics - 1238 pages
With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2009 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2009 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.This is every CPA s one-stop resource for understanding current International Financial Reporting Standards.
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Introduction to Intemational Financial Reporting Standards 1
Statement of Financial Position
Statements of Income Comprehensive Income and Changes
22 other sections not shown
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accounting acquired acquisition date actuarial adjustment allocated amortized asset or liability assets and liabilities available-for-sale beneﬁt plans business combination capital carrying amount carrying value cash ﬂows changes classiﬁed comprehensive income computed contingent contract cost debt December 31 deferred tax assets deﬁned beneﬁt deﬁnition depreciation disclosure discount dividends economic beneﬁts effective employees entity’s equity method estimated example fair value Financial ﬁnancial asset ﬁnancial instruments ﬁnancial position ﬁnancial reporting ﬁnancial statements ﬁrst ﬁxed GAAP gain or loss goodwill hedge IASB identiﬁable income statement income tax incurred intangible assets interest rate inventory investor lessor measured noncontrolling interest Novartis obligation operating option payable payments pension present value proﬁt or loss purchase put option reclassiﬁed recognition recognized reﬂect reporting entity reporting period result retum revaluation revenue risk share signiﬁcant speciﬁc standard statement of comprehensive statement of ﬁnancial subsidiary tax expense temporary differences transaction transferred