IFRS primer : international GAAP basics

著者
    • Wiecek, Irene
    • Young, Nicola M.
書誌事項

IFRS primer : international GAAP basics

Irene M. Wiecek, Nicola M. Young

J. Wiley & Sons Canada, c2009

この図書・雑誌をさがす
注記

Includes index

内容説明・目次

内容説明

Canadian public companies will have to follow International Financial Reporting Standards as of January 1, 2011. The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition for both students and instructors. The IFRS Primer covers an introduction to IFRS basics and is a stand-alone volume, which is a logical supplement for use with existing Canadian or U.S. introductory, intermediate and advanced financial accounting textbooks. While the chapter content does not directly discuss differences between Canadian accounting standards and IFRS or U.S. standards and IFRS, chapter icons identify where there are significant differences and an appendix explains the major differences.

目次

Preface Section 1: Introduction and Reporting Basics Chapter 1 Introduction and IAS Framework Chapter 2 Financial Statements and Their Presentation: IAS 1 Chapter 3 Statement of Cash Flows: IAS 7 Chapter 4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5 Chapter 5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37 Chapter 6 Revenue: IAS 18 Section 2: Non-financial Assets Chapter 7 Inventories: IAS 2 Chapter 8 Construction Contracts: IAS 11 Chapter 9 Agriculture: IAS 41 Chapter 10 Property, Plant, and Equipment: IAS 16 Chapter 11 Investment Property: IAS 40 Chapter 12 Exploration for and Evaluation of Mineral Resources Chapter 13 Borrowing Costs: IAS 23 Chapter 14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 Chapter 15 Intangible Assets: IAS 38 Chapter 16 Impairment of Assets: IAS 36 Section 3: Financial Assets and Liabilities Chapter 17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7 Chapter 18 Financial Instruments ? Recognition and Measurement: IAS 39 Chapter 19 Financial Instruments ? Presentation: IAS 32 Chapter 20 Financial Instruments ? Disclosures: IFRS 7 Section 4: Special Topics Chapter 21 Accounting Policies, Changes in Accounting Estimates, and Errors: IAS 8 Chapter 22 Events after the Balance Sheet Date: IAS 10 Chapter 23 Income Taxes: IAS 12 Chapter 24 Leases: IAS 17 Chapter 25 Employee Benefits: IAS 19 Chapter 26 Related Party Disclosures: IAS 24 Chapter 27 Earnings per Share: IAS 33 Chapter 28 Interim Financial Reporting: IAS 34 Chapter 29 Share-based payment: IFRS 2 Section 5: Reporting Entity Chapter 30 Investments in Associates: IAS 28 Chapter 31 Business Combinations: IFRS 3 Chapter 32 Consolidated and Separate Financial Statements: IAS 27 Chapter 33 Interests in Joint Ventures: IAS 31 Chapter 34 Operating Segments: IFRS 8 Chapter 35 The Effects of Changes in Foreign Exchange Rates: IAS 21 Section 6: Regulated Industries and Specialized Applications Chapter 36 Accounting and Reporting by Retirement Benefit Plans: IAS 26 Chapter 37 Insurance Contracts: IFRS 4 Chapter 38 Financial Reporting in Hyperinflationary Economies: IAS 29 Chapter 39 First-time Adoption of International Financial Reporting Standards: IFRS 1 Glossary CICA?IFRS Significant Differences US GAAP?IFRS Significant Differences

「Nielsen BookData」 より

詳細情報
ページトップへ