LEADER 05814nam 2200805 a 450 001 9910462524703321 005 20200520144314.0 010 $a1-280-58822-5 010 $a9786613618054 010 $a1-118-22573-2 035 $a(CKB)2670000000166874 035 $a(EBL)818097 035 $a(OCoLC)782877161 035 $a(SSID)ssj0000662815 035 $a(PQKBManifestationID)12321021 035 $a(PQKBTitleCode)TC0000662815 035 $a(PQKBWorkID)10733361 035 $a(PQKB)11365963 035 $a(MiAaPQ)EBC818097 035 $a(CaSebORM)9781118144305 035 $a(Au-PeEL)EBL818097 035 $a(CaPaEBR)ebr10542614 035 $a(CaONFJC)MIL361805 035 $a(OCoLC)787849938 035 $a(EXLCZ)992670000000166874 100 $a20120405d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIFRS and US GAAP$b[electronic resource] $ea comprehensive comparison /$fSteven E. Shamrock 205 $a1st edition 210 $aHoboken, N.J. $cWiley$d2012 215 $a1 online resource (225 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-118-14430-9 327 $aIFRS 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; Derocognition 327 $aChapter 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 Account 327 $aExchanges 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 Recognition 327 $aDeferred 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 Rights 327 $aInvestment 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; IFRS 327 $aIn-Substance Common Stock 330 $aA practical comparison of-and expert guidance on-IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards$zUnited States 606 $aAccounting$xLaw and legislation$zUnited States 606 $aCorporations$zUnited States$xAccounting 606 $aAccounting$xStandards 606 $aAccounting$xLaw and legislation 606 $aCorporations$xAccounting 608 $aElectronic books. 615 0$aAccounting$xStandards 615 0$aAccounting$xLaw and legislation 615 0$aCorporations$xAccounting. 615 0$aAccounting$xStandards. 615 0$aAccounting$xLaw and legislation. 615 0$aCorporations$xAccounting. 676 $a657.3 676 $a657.30218 676 $a657/.30218 700 $aShamrock$b Steven E$0891306 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910462524703321 996 $aIFRS and US GAAP$91990737 997 $aUNINA LEADER 02478nam 2200469Ia 450 001 9910696356903321 005 20080115153229.0 035 $a(CKB)5470000002377262 035 $a(OCoLC)190824525 035 $a(EXLCZ)995470000002377262 100 $a20080115d2004 ua 0 101 0 $aeng 135 $aurmn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aArchive of digital Boomer seismic reflection data collected during USGS Cruises 94CCT01 and 95CCT01, eastern Texas and western Louisiana, 1994 and 1995$b[electronic resource] /$fby Karynna Calderon ... [and others] 210 1$aSt. Petersburg, FL :$cU.S. Dept. of the Interior, U.S. Geological Survey, Florida Integrated Science Center, Coastal and Watershed Studies,$d2004. 215 $a1 electronic text $cHTML file 225 1 $aU.S. Geological Survey data series ;$v93 300 $aTitle from HTML title screen (viewed on Jan. 15, 2008). 300 $aIn cooperation with the University of Texas Bureau of Economic Geology as part of the USGS Coastal Change and Transport (CCT) Project. 320 $aIncludes bibliographical references. 330 $aGeophysical surveys of the Sabine and Calcasieu Lake areas and the Gulf of Mexico offshore eastern Texas and western Louisiana. This report serves as an archive of unprocessed digital boomer seismic reflection data, trackline maps, navigation files, observers' logbooks, GIS information, and formal FGDC metadata. In addition, a filtered and gained GIF image of each seismic profile is provided. 606 $aSeismic prospecting$zSabine Lake (La. and Tex.) 606 $aGeology, Structural$zSabine Lake (La. and Tex.) 606 $aSeismic prospecting$zLouisiana$zCalcasieu Lake 606 $aGeology, Structural$zLouisiana$zCalcasieu Lake 615 0$aSeismic prospecting 615 0$aGeology, Structural 615 0$aSeismic prospecting 615 0$aGeology, Structural 701 $aCalderon$b Karynna$01388686 712 02$aUniversity of Texas at Austin.$bBureau of Economic Geology. 712 02$aGeological Survey (U.S.) 712 02$aFlorida Integrated Science Center. 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910696356903321 996 $aArchive of digital Boomer seismic reflection data collected during USGS Cruises 94CCT01 and 95CCT01, eastern Texas and western Louisiana, 1994 and 1995$93484064 997 $aUNINA