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Wiley IFRS 2005 : Interpretation and Application of International Accounting and Financial Reporting Standards

Abbas Ali Mirza; Barry J. Epstein; Peter Walton

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ISBN 10: 0471668370 / ISBN 13: 9780471668374
Published by Wiley & Sons, Incorporated, John
Used Condition: Good Soft cover
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Title: Wiley IFRS 2005 : Interpretation and ...

Publisher: Wiley & Sons, Incorporated, John

Binding: Paperback

Book Condition:Good

About this title


A one-stop resource for understanding current International Financial Reporting Standards

As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more.

Barry J. Epstein, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois.

Abbas Ali Mirza, CPA, ACA, AICWA is a partner with Deloitte & Touche, based in the United Arab Emirates.

From the Back Cover:

Your one indispensable guide to IFRS compliance

International Accounting Standards (IAS), or International Financial Reporting Standards (IFRS), as they will be referred to henceforth, are receiving more attention than ever, having now been endorsed by the International Organization of Securities Commissions (IOSCO) and the European Union (EU). The EU now requires that listed companies throughout the European Union apply IFRS, instead of previously employed national accounting standards for consolidated financial reporting purposes. This, along with the growing list of nations (such as Australia, Russia, and Tanzania) either formally adopting IFRS or basing national standards on them, and the ever-expanding group of major international companies choosing to report using that basis of accounting, will likely provide the impetus necessary to catapult IFRS into truly global use and acceptance. Furthermore, the recent U.S. SEC's call for a fundamental shift in the philosophy underlying the U.S. accounting standard-setting process from the "rules-based" approach to the "principles-based" system (which has always been the hallmark of the International Accounting Standards) is generating a great deal of interest in these standards even in the U.S., thus paving the way for faster-than-expected global "convergence."

Wiley IFRS 2005 is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the understanding and preparing of financial statements presented in accordance with IFRS. This new edition includes complete coverage of all the standards and interpretations issued or revised by the International Accounting Standards Committee (IASC), as well as the International Accounting Standards Board (IASB). In addition, excerpts taken from published financial statements of companies around the globe reporting under IAS illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures. Furthermore, appendices to the book incorporating illustrative financial statements presented under IFRS, an IFRS checklist, and a table outlining comparisons of the salient provisions of IFRS to both U.S. GAAP and U.K. GAAP requirements enhance the practical utility of this book. EU companies required to switch to IFRS in 2005 will find practical "how-to" advice and implementation guidance on IFRS 1, First-Time Adoption of International Financial Reporting Standards. In addition, the book offers in-depth coverage of the latest changes made to extant standards by the IASB's "Improvements Project," effective this year.

This up-to-date 2005 edition covers important, complex requirements addressed by recent IFRS, including:

  • IFRS 1, First-Time Adoption of international Financial Reporting Standards
  • IFRS 10, Events After the Balance Sheet Date
  • IFRS 32, Financial Instruments: Disclosure and Presentation
  • IFRS 33, Earnings Per Share
  • IFRS 34, Interim Financial Reporting
  • IFRS 35, Discontinuing Operations
  • IFRS 36, Impairment of Assets
  • IFRS 37, Provisions, Contingent Liabilities, and Contingent Assets
  • IFRS 38, Intangible Assets
  • IFRS 39, Financial Instruments: Recognition and Measurement
  • IFRS 39, Implementation Guidance: Questions and Answers
  • IFRS 40, Investment Property
  • IFRS 41, Agriculture

New for 2005: Analysis and interpretation of other expected changes (Exposure Drafts) to IFRS:

  • ED 2, Share-Based payments
  • ED 3, Business Combinations
  • ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations
  • ED 5, Insurance Contracts

Plus: Other IFRS, including the revised standards on Presentation of Financial Statements (IFRS 1), Cash Flow Statements (IFRS 7), Construction Contracts (IFRS 11), Income Taxes (IFRS 12), Segment Reporting (IFRS 14), Property, Plant and Equipment (IFRS 16), Leases (IFRS 17), Revenue (IFRS 18), Employee Benefits (IFRS 19), Government Grants (IFRS 20), Business Combinations (IFRS 22), and the often contentious topic of Related-Party Disclosures (IFRS 24), as well as coverage of specialized industry accounting rules—including Disclosures in Financial Statements of Banks (IFRS 30). All currently effective Standing Interpretations Committee (SIC)/ International Financial Reporting Interpretations Committee (IFRIC) interpretations are fully discussed and integrated into the coverage of the related IFRS.

In addition: A comprehensive, updated IFRS disclosure checklist.

"About this title" may belong to another edition of this title.

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