IFRS and US GAAP : a comprehensive comparison

著者

    • Shamrock, Steven E.

書誌事項

IFRS and US GAAP : a comprehensive comparison

Steven E. Shamrock

J. Wiley, c2012

  • : book

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注記

Includes index

内容説明・目次

内容説明

A practical comparison of-and expert guidance on-IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.

目次

About the Author vii Introduction ix 1 Standard Setting 1 2 The Framework 5 3 Property, Plant, and Equipment 13 4 Inventory 19 5 Provisions and Contingencies 25 6 Intangible Assets 35 7 Share-Based Compensation 39 8 Financial Instruments 45 9 Leases 59 10 Revenue 69 11 Income Taxes 111 12 Investments in Subsidiaries 129 13 Postretirement Benefits 171 14 Impairments 189 Index 203

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