05814nam 2200805 a 450 991046252470332120200520144314.01-280-58822-597866136180541-118-22573-2(CKB)2670000000166874(EBL)818097(OCoLC)782877161(SSID)ssj0000662815(PQKBManifestationID)12321021(PQKBTitleCode)TC0000662815(PQKBWorkID)10733361(PQKB)11365963(MiAaPQ)EBC818097(CaSebORM)9781118144305(Au-PeEL)EBL818097(CaPaEBR)ebr10542614(CaONFJC)MIL361805(OCoLC)787849938(EXLCZ)99267000000016687420120405d2012 uy 0engurcn|||||||||txtccrIFRS and US GAAP[electronic resource] a comprehensive comparison /Steven E. Shamrock1st editionHoboken, N.J. Wiley20121 online resource (225 p.)Wiley Regulatory ReportingIncludes index.1-118-14430-9 IFRS and US GAAP: A Comprehensive Comparison; Contents; About the Author; Introduction; Chapter 1 Standard Setting; Interpretations; Statement Numbering; Chapter 2 The Framework; Financial Elements; Comparisons of Definitions; Chapter Summary; Chapter 3 Property, Plant, and Equipment; Maintenance and Repairs; Disposal; Disclosures; Chapter 4 Inventory; Initial Cost Upon Recognition; Cost of Goods Sold; Inventories Above Costs; Disclosures; Chapter 5 Provisions and Contingencies; Effect of Timing of Settlement; Application of Discounting; Exit Costs; Chapter 6 Intangible Assets; DerocognitionChapter 7 Share-Based Compensation Measurement Date and Value; Subsequent Accounting; Balance Sheet Classification; Settlement; Chapter 8 Financial Instruments; What is a Financial Instrument; Measurement of Financial Instruments; Impairment; Indicators of Impairment; Specific US GAAP Guidance; Transfers; Hedging and Hedge Accounting; Measurement and Accounting; Chapter 9 Leases; Preface; Currently Effective Standards; Classification of Leases; Identifying A Lease; Sale-Leasebacks; Chapter Summary; Chapter 10 Revenue; Fixed and Determinable Fee; Units Of AccountExchanges and Returns of Software Software Services; Software Contract Accounting; Combining Contracts; Recognition Pattern; Claims Under Contract Accounting; Milestone Method; Entertainment Industry; Federal Government Contracts; Entertainment Industry: Films and Revenue Recognition; Entertainment Industry: Casinos and Revenue Recognition; Oil and Gas Industry-Revenue Recognition; Brokers and Dealers-Revenue Recognition; Financial Services-Investment Companies and Revenue Recognition of Fees; Layaway Sales; Chapter Summary; Chapter 11 Income Taxes; Income Tax RecognitionDeferred Tax Liability Computation Deferred Tax Asset Computation; Tax Rates; Tax Rates: Manner Of Recovery Or Settlement; Deferred Tax Valuations; Tax Positions; Income Tax Interest and Penalties; Profit and Loss Presentation; Intraperiod Allocation to Other Than Continuing Operations; Balance Sheet Presentation; Exceptions to Tax Recognition-Investments in Subsidiaries; General Disclosures; Chapter Summary; Chapter 12 Investments In Subsidiaries; Consolidation Under IFRS; Power; Reassessment; Rights; US GAAP Control; Interest Receipts and Payments; Protective Rights; Participating RightsInvestment Companies and Broker-Dealers Franchises; For-Profit Entity Not Involved; Controlling Financial Interest Via Majority Voting Interest or Sole Corporate Membership; Control and Economic Interest, But No Controlling Financial Interest/Control by Other Means; Less Than a Complete Interest in the Subsidiary NFP; Agency; Vie Guidance; Deemed Separate Entities; Development Stage Entities; Continuous Assessment; Accounting for Consolidation; Noncontrolling Investments; Presumptions; Investee Comprehensive Income and Adjustments to Investor's Share; Exemptions from the Equity Method; IFRSIn-Substance Common StockA 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 thatWiley Regulatory ReportingAccountingStandardsUnited StatesAccountingLaw and legislationUnited StatesCorporationsUnited StatesAccountingAccountingStandardsAccountingLaw and legislationCorporationsAccountingElectronic books.AccountingStandardsAccountingLaw and legislationCorporationsAccounting.AccountingStandards.AccountingLaw and legislation.CorporationsAccounting.657.3657.30218657/.30218Shamrock Steven E891306MiAaPQMiAaPQMiAaPQBOOK9910462524703321IFRS and US GAAP1990737UNINA