IFRS読本：国際会計基準の基礎 IFRS Primer : International Gaap Basics

Wiecek, Irene M./ Young, Nicola M.

John Wiley & Sons Inc（2009/10発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 374 p.
• 言語 ENG
• 商品コード 9780470483176
• DDC分類 657

基本説明

Serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors.

Full Description

The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.

Contents

SECTION 1: Introduction and Reporting Basics 1 Introduction and IAS Framework 2 Presentation of Financial Statements: IAS 1 3 Statement of Cash Flows: IAS 7 4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5 5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37 6 Revenue: IAS 18 SECTION 2: Non-financial Assets 7 Inventories: IAS 2 8 Construction Contracts: IAS 11 9 Agriculture: IAS 41 10 Property, Plant and Equipment: IAS 16 11 Investment Property: IAS 40 12 Exploration for and Evaluation of Mineral Resources: IFRS 6 13 Borrowing Costs: IAS 23 14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S 15 Intangible Assets: IAS 38 16 Impairment of Assets: IAS 36 SECTION 3: Financial Assets and Liabilities 17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7 18 Financial Instruments-Recognition and Measurement: IAS 39 19 Financial Instruments-Presentation: IAS 32 20 Financial Instruments-Disclosure: IFRS 7 SECTION 4: Special Topics 21 Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8 22 Events After the Reporting Period: IAS 10 23 Income Taxes: IAS 12 24 Leases: IAS 17 25 Employee Benefi ts: IAS 19 26 Related Party Disclosures: IAS 24 27 Earnings per Share: IAS 33 28 Interim Financial Reporting: IAS 34 29 Share-based Payment: IFRS 2 SECTION 5 Reporting Entity 30 Investments in Associates: IAS 28 31 Business Combinations: IFRS 3 32 Consolidated and Separate Financial Statements: IAS 27 33 Interests in Joint Ventures: IAS 31 34 Operating Segments: IFRS 8 35 The Effects of Changes in Foreign Exchange Rates: IAS 21 SECTION 6: Specialized Applications 36 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29 37 First-time Adoption of International Financial Reporting Standards: IFRS 1