Wiley IFRS 2007 - Epstein, Barry J. / Jermakowicz, Eva K.
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... Wiley IFRS 2007 provides a comprehensive approach to reading, understanding, and implementing the International Financial Reporting Standards. Up to date and exhaustively edited, the 2007 Edition sheds light on how these rules, which are rapidly becoming the world's uniform standards for quality financial reporting, can be effectively applied. In addition to presenting in-depth analyses of all current standards and interpretations, with copious meaningful examples, this book includes excerpts from published financial statements of companies reporting under IFRS and other resources.…mehr

Produktbeschreibung
... Wiley IFRS 2007 provides a comprehensive approach to reading, understanding, and implementing the International Financial Reporting Standards. Up to date and exhaustively edited, the 2007 Edition sheds light on how these rules, which are rapidly becoming the world's uniform standards for quality financial reporting, can be effectively applied. In addition to presenting in-depth analyses of all current standards and interpretations, with copious meaningful examples, this book includes excerpts from published financial statements of companies reporting under IFRS and other resources. (20061222)

... Your one indispensable guide to IFRS compliance

International Financial Reporting Standards (IFRS), originally known as International Accounting Standards (IAS), have existed since the mid-1970s but have only received significant attention from standard-setters, preparers, and users of financial statements in recent years. The IASB's restructuring in 2001 introduced due process procedures which conveyed added credibility upon the standards it promulgated, while other events, such as the epidemic of financial reporting frauds in the late 1990s and early 2000s helped foster the perception that the diversity of national financial reporting standards needed to be addressed and resolved, to ease the burden of investors and facilitate the international flow of capital. Seminal events included the qualified acceptance of IFRS by the International Organization of Securities Commissions (IOSCO), and the mandate for all European Union-chartered publicly-held companies to report consolidated financial statements under IFRS beginning in 2005. As other major nations either formally adopt IFRS (e.g., China) or heavily incorporate them into nominally national GAAP (e.g., Australia), and as several major private sector standard setters (in the US and UK, most notably) have committed to "converge" to IFRS, the importance of IFRS to the future of financial reporting is assured.

Wiley IFRS 2007 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, both examples created to explain particular IFRS requirements, and selections from actual published financial statements, are copiously provided throughout the book, illustrating all key concepts. Also included in this edition are a revised, comprehensive disclosure checklist; an updated, detailed comparison between US GAAP and IFRS, keyed to chapter topics; and discussions of major ongoing IASB projects which may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for smaller companies.

The revised 2007 edition addresses important and complex requirements such as those pertaining to the accounting for:
- Financial instruments
- Loss contingencies
- Business combinations
- Employee benefits
- Foreign currency-based transactions

The 2007 edition continues detailed coverage of all previously issued IAS and IFRS standards and SIC and IFRIC interpretations, including the complex but important financial instruments guidance of IAS 32, IAS 39, and IFRS 7. New examples have been added to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
- Leases
- Revenue recognition
- Employee benefits
- Consolidated financial reporting
- Impairment of assets
- Agriculture
- Insurance
- Extraction of minerals. (20061222)

... Your one indispensable guide to IFRS compliance

International Financial Reporting Standards (IFRS), originally known as International Accounting Standards (IAS), have existed since the mid-1970s but have only received significant attention from standard-setters, preparers, and users of financial statements in recent years. The IASB's restructuring in 2001 introduced due process procedures which conveyed added credibility upon the standards it promulgated, while other events, such as the epidemic of financial reporting frauds in the late 1990s and early 2000s helped foster the perception that the diversity of national financial reporting standards needed to be addressed and resolved, to ease the burden of investors and facilitate the international flow of capital. Seminal events included the qualified acceptance of IFRS by the International Organization of Securities Commissions (IOSCO), and the mandate for all European Union-chartered publicly-held companies to report consolidated financial statements under IFRS beginning in 2005. As other major nations either formally adopt IFRS (e.g., China) or heavily incorporate them into nominally national GAAP (e.g., Australia), and as several major private sector standard setters (in the US and UK, most notably) have committed to "converge" to IFRS, the importance of IFRS to the future of financial reporting is assured.

Wiley IFRS 2007 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, both examples created to explain particular IFRS requirements, and selections from actual published financial statements, are copiously provided throughout the book, illustrating all key concepts. Also included in this edition are a revised, comprehensive disclosure checklist; an updated, detailed comparison between US GAAP and IFRS, keyed to chapter topics; and discussions of major ongoing IASB projects which may have significant impact on readers' responsibilities over the coming year, including IASB's controversial attempt to define IFRS for smaller companies.

The revised 2007 edition addresses important and complex requirements such as those pertaining to the accounting for:
- Financial instruments
- Loss contingencies
- Business combinations
- Employee benefits
- Foreign currency-based transactions

The 2007 edition continues detailed coverage of all previously issued IAS and IFRS standards and SIC and IFRIC interpretations, including the complex but important financial instruments guidance of IAS 32, IAS 39, and IFRS 7. New examples have been added to every chapter. Other complex areas of financial reporting receiving expansive coverage include:
- Leases
- Revenue recognition
- Employee benefits
- Consolidated financial reporting
- Impairment of assets
- Agriculture
- Insurance
- Extraction of minerals. (20061222)
Autorenporträt
Barry J. Epstein, PhD, CPA, a partner in the firm Russell Novak Company, has forty years' experience in the public accounting profession, as auditor, technical director/partner for several national and local firms, and as a consulting and testifying accounting and auditing expert on over eighty litigation matters to date. His current practice is concentrated on providing technical consultations to CPA firms and corporations on US GAAP and IFRS accounting and financial reporting matters; on US and international auditing standards; matters involving financial analysis; forensic accounting investigations; and on corporate governance matters. He regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies.
Dr. Epstein is a widely published authority on accounting and auditing. His current publications include Wiley GAAP, now in its 23rd edition, for which he is the lead coauthor. He has also appeared on over a dozen national radio and television programs discussing the crisis in corporate financial reporting and corporate governance, and has presented hundreds of educational programs to professional and corporate groups in the US and internationally. He previously chaired the Audit Committee of the AICPA's Board of Examiners, responsible for the Uniform CPA Examination, and has served on other professional panels at state and national levels.
Dr Epstein holds degrees from DePaul University (Chicago--BSC, accounting and finance, 1967) University of Chicago (MBA, economics and industrial relations, 1969), and University of Pittsburgh (PhD, information systems and finance, 1979). He is a member of American Institute of Certified Public Accountants, Illinois CPA Society, and American Accounting Association.

Eva K. Jermakowicz, PhD., CPA, has taught accounting for twenty-five years and has served as a consultant to international organizations and businesses. She is currently a Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University. Her previous positions were on the faculties of the University of Southern Indiana and Warsaw Tech University in Poland, and she has taught accounting courses in several additional countries. Dr. Jermakowicz was a Fulbright scholar under the European Union Affairs Research Program in Brussels, Belgium, for the academic year 2003-2004, where her project was "Convergence of National Accounting Standards with International Financial Reporting Standards." She was also a Fulbright scholar in Poland in 1997. Dr. Jermakowicz has consulted on international projects under the auspices of the World Bank, United Nations, and Nicom Consulting, Ltd. Her primary areas of interest are international accounting and finance.
Dr. Jermakowicz has had numerous articles published in academic journals and proceedings, including the Journal of International Accounting, Auditing Taxation, Journal of International Financial Management Accounting, Multinational Finance Journal, Journal of Accounting and Finance Research, Bank Accounting Finance, Financial Executive, and Strategic Finance. She is a member of many professional organizations, including the American Accounting Association, European Accounting Association, American Institute of Certified Public Accountants, the Indiana CPA Society Leadership Cabinet, and the Institute of Management Accountants.