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IFRS Policies and Procedures

  • ID: 2220389
  • Book
  • May 2008
  • Region: Global
  • 480 Pages
  • John Wiley and Sons Ltd
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The most practical, authoritative guide to converting IFRS rules into operational implementation practices, including related policies and procedures, controls, forms, and recordkeeping requirements.

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.

Featuring handy, illustrative decision trees clarifying how to interpret multiple options under IFRS requirements, this invaluable book presents:

  • Authoritative advice and everyday guidance to all areas of bookkeeping, accounting, and financial statement preparation in conformity with International Financial Reporting Standards

  • Current content on all IFRS and IFRIC pronouncements through Fall 2007

  • The most effective methods to convert IFRS rules into an operational implementation

  • Definitions and concepts in every chapter addressing the most common IFRS issues

  • Coverage of all aspects of annual and interim financial reporting, including segment reporting, accounting changes and correction of errors, use of revaluations for long–lived tangible and intangible assets and investment property, revenue recognition, and specialized industry rules

With all current IAS, IFRS, SIC and IFRIC guidance addressed in depth, IFRS Policies and Procedures will assist you with timely coverage on all aspects of annual and interim fin–ancial reporting.

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1. Researching IFRS Implementation Problems.

2. Cash, Receivables, and Prepaid Expenses.

3. Short–Term Investments and Financial Instruments.

4. Inventory.

5. Revenue Recognition.

6. Long–Lived Assets.

7. Investments.

8. Business Combinations and Consolidated Financial Statements.

9. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date.

10. Long–Term Debt.

11. Leases.

12. Pensions and Other Postretirement Benefits.

13. Shareholders′ Equity.

14. Interim Reporting.

15. Segment Reporting.

16. Foreign Currency.


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Barry J. Epstein
Eva K. Jermakowicz
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