TY  - BOOK
AU  - McEwen,Ruth Ann
TI  - Transparency in Financial Reporting: A concise comparison of IFRS and US GAAP
SN  - 9780857190222
AV  - HF5626 -- .M348 2009eb 
U1  - 657.0218 
PY  - 2009///
CY  - Petersfield
PB  - Harriman House Publishing
KW  - Accounting -- Standards
KW  - Electronic books
N1  - 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
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3433030
ER  -