WILEY Interpretation and Application of International Financial Reporting Standards 2010 BY Barry J. Epstein, Eva K. Jermakowicz

WILEY Interpretation and Application of International Financial Reporting Standards 2010 BY Barry J. Epstein, Eva K. Jermakowicz
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WILEY Interpretation and Application of International Financial Reporting Standards 2010

BY Barry J. Epstein, Eva K. Jermakowicz


1344 pages February 2010.


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

With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance.

Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC)

Equally valuable for preparers, auditors, and users of financial reports

Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations

Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.


BARRY J. EPSTEIN, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies.

EVA K. JERMAKOWICZ, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.


1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC).

Appendix B: Revised IAS 1, Presentation of Financial Statements.

Appendix C: IFRS FOR SMEs.

Appendix D: Case Study Transitioning from US GAAP to IFRS.

Appendix E: Use of Present Value in Accounting.

2 Presentation of Financial Statements.

3 Statement of Financial Position.

4 Statements of Income, Comprehensive Income, and Changes in Equity.

5 Statement of Cash Flows.

6 Fair Value.

7 Financial Instruments.

8 Inventory.

Appendix: Net Realizable Value under US GAAP.

9 Revenue Recognition, Including Construction Contracts.

Appendix: Accounting under Special Situations¡ªGuidance from US GAAP.

10 Property, Plant, and Equipment.

11 Intangible Assets.

12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.

Appendix: Schematic Summarizing Treatment of Investment Property.

13 Business Combinations and Consolidated Financial Statements.

14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period.

15 Financial Instruments¡ªNoncurrent Liabilities.

16 Leases.

Appendix A: Special Situations Not Addressed by IAS 17.

Appendix B: Leveraged Leases under US GAAP.

17 Income Taxes.

Appendix: Accounting for Income Taxes in Interim Periods.

18 Employee Benefits.

19 Shareholders¡¯ Equity.

20 Earnings Per Share.

21 Interim Financial Reporting.

22 Operating Segments.

23 Accounting Policies, Changes in Accounting Estimates, and Errors.

24 Foreign Currency.

25 Related-Party Disclosures.

26 Specialized Industry Accounting.

27 Inflation and Hyperinflation.

Appendix: Monetary vs. Nonmonetary Items.

28 Government Grants.

29 First-Time Adoption of International Financial Reporting Standards.

Appendix A: Disclosure Checklist.

Appendix B: Illustrative Financial Statements Presented under IFRS.

Appendix C: Comparison of IFRS and US GAAP.