1.

Record Nr.

UNINA9910145291503321

Autore

Epstein Barry Jay <1946->

Titolo

Wiley IFRS policies and procedures [[electronic resource] /] / Barry J. Epstein, Eva K. Jermakowicz

Pubbl/distr/stampa

Hoboken, N.J., : John Wiley & Sons, c2008

ISBN

1-119-20121-7

1-281-28496-3

9786611284961

0-470-27592-8

Descrizione fisica

1 online resource (481 p.)

Altri autori (Persone)

JermakowiczEva K

EpsteinBarry Jay <1946->

Disciplina

657.02/18

Soggetti

Accounting - Standards

International business enterprises - Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Intended as a companion volume to Wiley IFRS 2005 : interpretation and application of international accounting and financial reporting standards / Barry J. Epstein, Abbas Ali Mirza. c2005. It provides advice on controls, policies and procedures, forms, reports, and archiving requirements not included in the previous volume.

Includes index.

Nota di contenuto

Researching IFRS implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies after the reporting period -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Shareholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.

Sommario/riassunto

Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all



current IAS, IFRS, SIC and IFRIC guidance in depth.