International financial reporting standards : an introduction
著者
書誌事項
International financial reporting standards : an introduction
South-Western, Cengage Learning, c2013
3rd ed
- : pbk
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注記
Includes bibliographical references
内容説明・目次
内容説明
INTERNATIONAL FINANCIAL REPORTING STANDARDS introduces accounting students to the status of IFRS and the impact on the financial reporting environment. This booklet delivers the relevant content, trusted authorship, and appropriate scope for learners new to the subject.
目次
I. Background of IFRS. II. IFRS Conceptual Framework and Financial Statements. III. Key Differences between IFRS and U.S. GAAP - Part 1. IV. Key Differences between IFRS and U.S. GAAP - Part 2. V. IFRS for Small-and Medium-Sized Entities. VI. The Current Status and Future of IFRS. Appendix A: Common Acronyms. Appendix B: IFRS Timeline. Appendix C: Current IFRS and IAS. Appendix D: IASB Work Plan. Appendix E: Selected Websites with IFRS Resources.
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