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International Financial Reporting Standards

International Financial Reporting Standards A Framework-Based Perspective

作者： Greg F. Burton; Eva K. Jermakowicz
出版商： Routledge
ISBN: 9780415827638
出版时间 March 2015
规格： Paperback , 828 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥581.25

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IFRS: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard.

Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers:
- A clear presentation of the concepts underlying IFRS
- A conceptual framework to guide students in interpreting and applying IFRS rules
- A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard
- Real world examples and case studies to link accounting theory to practice, while alsoexposing students to different interpretations and applications of IFRS
- A ‘future developments’ section to explain current issues on the IASB’s active agenda, respective stages of development, and expected outcomes
- End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting
Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Part I: Conceptual Framework

1. Introduction to International Financial Reporting Standards

2. Conceptual Framework for Financial Reporting

Part II: Presentation

3. Financial Statement Presentation (IAS 1)

4. Statement of Cash Flows (IAS 7)

5. Accounting Policies, Changes in Accounting Estimates, and Errors (IAS 8)

6. Events after the Reporting Period (IAS 10)

7. Fair Value Measurement (IFRS 13)

8. The Effects of Changes in Foreign Exchange Rates (IAS 21)

Part III: Elements

9. Inventories (IAS 2)

10. Financial Instruments (IFRS 9)

11. Financial Instruments - Disclosures (IFRS 7)

12. Property, Plant and Equipment (IAS 16)

13. Intangible Assets (IAS 38)

14. Investment Property (IAS 40)

15. Impairment of Assets (IAS 36)

16. Leases (IAS 17)

17. Revenue (IAS 18)

18. Income Taxes (IAS 12)

19. Employee Benefits (IAS 19)

20. Share-based Payment (IFRS 2)

21. Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)

Part IV: Reporting Entities

22. Business Combinations (IFRS 3)

23. Consolidated Financial Statements (IFRS 10)

24. Investments in Associates (IAS 28)

25. Joint Arrangements (IFRS 11)

26. Disclosure of Interests in Other Entities (IFRS 12)

27. Separate Financial Statements (IAS 27)

Part V: Other Topics

28. Operating Segments (IFRS 8)

29. Interim Financial Reporting (IAS 34)

30. Earnings per Share (IAS 33)

31. Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5)

32. Related Party Disclosures (IAS 24)

33. Construction Contracts (IAS 11)

34. Borrowing Costs (IAS 23)

35. Accounting and Reporting by Retirement Benefit Plans (IAS 26)

36. Financial Reporting in Hyperinflationary Economies (IAS 29)

37. Accounting for Governmental Grants and Disclosure of Government Assistance (IAS 20)

38. Insurance Contracts (IFRS 4)

39. Exploration and Evaluation of Natural Resources (IFRS 6)

40. Agriculture (IAS 41)

41. First-time Adoption of IFRS (IFRS 1)
Greg Burton is the Deloitte & Touche Fellow and professor of accounting at Brigham Young University, USA. He served as the Academic Fellow in the Division of Corporate Finance with the SEC in 2008-2009, where he was involved with all IFRS filings and projects. He teaches auditing, financial accounting, and international accounting.

Eva Jermakowicz is a professor of accounting and Chair of the Accounting and Business Law department at Tennessee State University, USA. A former Fulbright scholar, she has extensive teaching and professional experience in accounting and financial reporting.

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