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Transparency in Financial Reporting : A concise comparison of IFRS and US GAAP.

By: Material type: TextTextPublisher: Petersfield : Harriman House Publishing, 2009Copyright date: ©2009Edition: 1st edDescription: 1 online resource (150 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9780857190222
Subject(s): Genre/Form: Additional physical formats: Print version:: Transparency in Financial ReportingDDC classification:
  • 657.0218
LOC classification:
  • HF5626 -- .M348 2009eb
Online resources:
Contents:
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.
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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.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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