Transparency in Financial Reporting : A concise comparison of IFRS and US GAAP.
McEwen, Ruth Ann.
Transparency in Financial Reporting : A concise comparison of IFRS and US GAAP. - 1st ed. - 1 online resource (150 pages)
Intro -- Contents -- About the author -- Introduction -- Part One: Transparency of Financial Reporting -- 1. Transparency and Financial Reporting Quality -- 2. Transparency of the Balance Sheet: Fair Valuation -- Part Two: Financial Reporting under IFRS Convergence -- 3. Legal Basis of US GAAP and IFRS -- 4. Fundamental Similarities and Differences -- Part Three: Technical Analysis: US GAAP versus IFRS -- 5. Presentation of Financial Information -- 6. Related Party Transactions -- 7. Subsequent Events -- 8. Revenue Recognition -- 9. Assets -- 10. Asset Impairment -- 11. Liabilities and Contingencies -- 12. Pension Obligations and Expenses -- 13. Financial Instruments -- 14. Derivatives and Hedging -- 15. In Process Research and Development (IPRD) -- 16. Share Based Payments -- 17. Restructuring -- 18. Business Combinations -- 19. Income Taxes -- Part Four: First Time Adoption: IFRS 1 -- 20. Asset Differences -- 21. Mandatory and Optional Exemptions -- Conclusion -- Bibliography -- Index.
9780857190222
Accounting -- Standards.
Electronic books.
HF5626 -- .M348 2009eb
657.0218
Transparency in Financial Reporting : A concise comparison of IFRS and US GAAP. - 1st ed. - 1 online resource (150 pages)
Intro -- Contents -- About the author -- Introduction -- Part One: Transparency of Financial Reporting -- 1. Transparency and Financial Reporting Quality -- 2. Transparency of the Balance Sheet: Fair Valuation -- Part Two: Financial Reporting under IFRS Convergence -- 3. Legal Basis of US GAAP and IFRS -- 4. Fundamental Similarities and Differences -- Part Three: Technical Analysis: US GAAP versus IFRS -- 5. Presentation of Financial Information -- 6. Related Party Transactions -- 7. Subsequent Events -- 8. Revenue Recognition -- 9. Assets -- 10. Asset Impairment -- 11. Liabilities and Contingencies -- 12. Pension Obligations and Expenses -- 13. Financial Instruments -- 14. Derivatives and Hedging -- 15. In Process Research and Development (IPRD) -- 16. Share Based Payments -- 17. Restructuring -- 18. Business Combinations -- 19. Income Taxes -- Part Four: First Time Adoption: IFRS 1 -- 20. Asset Differences -- 21. Mandatory and Optional Exemptions -- Conclusion -- Bibliography -- Index.
9780857190222
Accounting -- Standards.
Electronic books.
HF5626 -- .M348 2009eb
657.0218