Wiley IFRS policies and procedures [electronic resource] /
Wiley International accounting and financial reporting standards policies and procedures IFRS policies and procedures
Barry J. Epstein, Eva K. Jermakowicz.
- Hoboken, N.J. : John Wiley & Sons, c2008.
- 469 p. : ill.
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.
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.
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
Accounting--Standards. International business enterprises--Accounting.