IFRS読本：国際会計原則の基礎 IFRS Primer : International GAAP Basics

Wiecek, Irene M./ Young, Nicola M.

John Wiley & Sons Inc（2008/10発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 376 p.
• 言語 ENG
• 商品コード 9780470158883
• DDC分類 657.0218

基本説明

Each chapter begins by identifying the specific IFRS section, and its Canadian and U.S. counterparts, followed by a list of other IFRSs related to the chapter topic. End of chapter material contains quantitative mini-exercises and qualitative mini-scenarios based primarily on unfamiliar or different requirements than those that exist under Canadian and U.S. GAAP now.

Full Description

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.

Contents

Preface Section 1: Introduction and Reporting BasicsChapter 1 Introduction and IAS FrameworkChapter 2 Financial Statements and Their Presentation: IAS1Chapter 3 Statement of Cash Flows: IAS 7Chapter 4 Non-current Assets Held for Sale and DiscontinuedOperations: IFRS 5Chapter 5 Provisions, Contingent Liabilities and ContingentAssets: IAS 37Chapter 6 Revenue: IAS 18Section 2: Non-financial AssetsChapter 7 Inventories: IAS 2Chapter 8 Construction Contracts: IAS 11Chapter 9 Agriculture: IAS 41Chapter 10 Property, Plant, and Equipment: IAS 16 Chapter 11 Investment Property: IAS 40Chapter 12 Exploration for and Evaluation of MineralResourcesChapter 13 Borrowing Costs: IAS 23Chapter 14 Accounting for Government Grants and Disclosure ofGovernment Assistance: IAS 20Chapter 15 Intangible Assets: IAS 38Chapter 16 Impairment of Assets: IAS 36Section 3: Financial Assets and LiabilitiesChapter 17 Basic Financial Instruments: IAS 32, IAS 39, andIFRS 7Chapter 18 Financial Instruments ? Recognition andMeasurement: IAS 39Chapter 19 Financial Instruments ? Presentation: IAS32Chapter 20 Financial Instruments ? Disclosures: IFRS7Section 4: Special TopicsChapter 21 Accounting Policies, Changes in AccountingEstimates, and Errors: IAS 8Chapter 22 Events after the Balance Sheet Date: IAS 10Chapter 23 Income Taxes: IAS 12Chapter 24 Leases: IAS 17Chapter 25 Employee Benefits: IAS 19Chapter 26 Related Party Disclosures: IAS 24Chapter 27 Earnings per Share: IAS 33Chapter 28 Interim Financial Reporting: IAS 34Chapter 29 Share-based payment: IFRS 2Section 5: Reporting EntityChapter 30 Investments in Associates: IAS 28Chapter 31 Business Combinations: IFRS 3Chapter 32 Consolidated and Separate Financial Statements: IAS27Chapter 33 Interests in Joint Ventures: IAS 31Chapter 34 Operating Segments: IFRS 8Chapter 35 The Effects of Changes in Foreign Exchange Rates:IAS 21Section 6: Regulated Industries and Specialized ApplicationsChapter 36 Accounting and Reporting by Retirement BenefitPlans: IAS 26Chapter 37 Insurance Contracts: IFRS 4Chapter 38 Financial Reporting in Hyperinflationary Economies:IAS 29Chapter 39 First-time Adoption of International FinancialReporting Standards: IFRS 1GlossaryCICA?IFRS Significant DifferencesUS GAAP?IFRS Significant Differences