International Accounting and Financial Reporting will allow you to gain an understanding of how IFRS are interpreted and applied in the preparation of financial statements.
This service includes comprehensive discussions of (1) the SEC’s position on adopting IFRS, (2) the status of the IASB/FASB convergence project, (3) SEC financial statement requirements for foreign companies, generally, and specifically for IFRS filers, and (4) exposure drafts of major FASB Codification amendments, IASB standards and SEC proposals affecting foreign registrants.
This single reference source covers all standards issued by the International Accounting Standards Board and interpretations issued by the International Financial Reporting Interpretations Committee, and includes practical computational examples, disclosure requirements, and financial statement excerpts for 40 core topics, as well as tracking the countries applying IFRS.
International Accounting and Financial Reporting includes:
- Well over 250 identified significant differences between IFRS and U.S. GAAP
- Over 400 computational examples illustrating compliance with IFRS.
- IFRS disclosure requirements.
- Nearly 150 examples of financial statement presentation and footnotes abstracted from actual IFRS annual and interim reports.
- Coverage of general standards as well as those applicable to companies operating in specific industries.
- A quick-reference checklist identifying significant differences between IFRS and U.S. GAAP.
List of Content
International Accounting and Financial Reporting
- Part A: Introduction and General Matters
- Part B: Core Topics
- Part C: Specialized Industries and Entities
- Part D: Appendices