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Wiley IFRS 2010 - Interpretation and Application of International Financial Reporting Standards -

February 2010

Your one-stop resource for understanding current International Financial Reporting Standards

With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 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 2010 Book set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.

• Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC)
• Equally valuable for preparers, auditors, and users of financial reports
• Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations
• Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements

To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

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CONTENTS

1. Introduction to International Financial Reporting Standards

Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC)

Appendix B: Revised IAS 1, Presentation of Financial Statements

Appendix C: IFRS FOR SMEs

Appendix D: Case Study Transitioning from US GAAP to IFRS

Appendix E: Use of Present Value in Accounting

2. Presentation of Financial Statements

3. Statement of Financial Position

4. Statements of Income, Comprehensive Income, and Changes in Equity

5. Statement of Cash Flows

6. Fair Value

7. Financial Instruments

8. Inventory

Appendix: Net Realizable Value under US GAAP

9. Revenue Recognition, Including Construction Contracts

Appendix: Accounting under Special Situations - Guidance from US GAAP

10. Property, Plant, and Equipment

11. Intangible Assets

12. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property

Appendix: Schematic Summarizing Treatment of Investment Property

13. Business Combinations and Consolidated Financial Statements

14. Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period

15. Financial Instruments - Noncurrent Liabilities

16. Leases

Appendix A: Special Situations Not Addressed by IAS 17

Appendix B: Leveraged Leases under US GAAP

17. Income Taxes

Appendix: Accounting for Income Taxes in Interim Periods

18. Employee Benefits

19. Shareholders’ Equity

20. Earnings Per Share

21. Interim Financial Reporting

22. Operating Segments

23. Accounting Policies, Changes in Accounting Estimates, and Errors

24. Foreign Currency

25. Related-Party Disclosures

26. Specialized Industry Accounting

27. Inflation and Hyperinflation

Appendix: Monetary vs. Nonmonetary Items

28. Government Grants

29. First-Time Adoption of International Financial Reporting Standards

Appendix A: Disclosure Checklist

Appendix B: Illustrative Financial Statements Presented under IFRS

Appendix C: Comparison of IFRS and US GAAP

Index

1344 pages, Paperback