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IFRS Policies and Procedures

Author: Barry J. Epstein, Eva K. Jermakowicz
Publisher: John Wiley and Sons
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Description

The most practical, authoritative guide to converting IFRS rules into operational implementation practices, including related policies and procedures, controls, forms, and recordkeeping requirements.

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
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 financial reporting.

Table of Contents

  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
  17. Index

Excerpts

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Product# WI699586
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