Wiley Revenue Recognition plus Website: Understanding and Implementing the New Standard -- Contents -- Executive Summary -- What Is Revenue? -- Revenue versus Gains -- IFRS -- The New Revenue Standard -- Development of Revenue Guidance -- U.S. GAAP -- IFRS -- The Revenue Recognition Project --...

Intro -- Title Page -- Copyright -- Table of Contents -- Preface -- Acknowledgements -- Chapter 1: Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry -- 1.1 Rule-based vs. Principle-based Standards -- 1.2 The Norwalk Agreement --...

List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5....

Intro -- Series Page -- Title Page -- Copyright -- Preface -- About the Author -- Codification Taxonomy -- Chapter 1: ASC 105 Generally Accepted Accounting Principles -- Perspectives and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Chapter 2: ASC 205 Presentation of...

The all-in-one guide to the latest auditing standards, withclear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the mostcomprehensive coverage of auditing standards, practices, andprocedures, clarifying complex guidelines in clear,easy-to-understand language. Each statement...

Interpretation and Application of IPSAS -- Contents -- Foreword -- Acknowledgements -- About the Authors -- Caroline Aggestam Pontoppidan -- Isabelle Andernack -- List of IPSAS with Corresponding IFRS -- Full listing of all IPSAS and IFRS "equivalent" as at 2 March 2015 -- List of IPSAS with...

Since 2005, all EU listed companies have been reporting under IFRS in their group accounts. The UK's Accounting Standards Board is proposing that in the next few years all UK companies, other than the smallest, will move to some form of IFRS-based financial reporting. The US is also undergoing a...

Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly...

Intro -- Become a Subscriber! -- Title Page -- Copyright -- About the Authors -- Chapter 1: Introduction to International Financial Reporting Standards -- Introduction -- Origins and Early History of the IASB -- The Current Structure -- Process of IFRS Standard Setting -- Convergence: The IASB...