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Wiley IFRS 2007 Wiley IFRS 2007 CONTENTS Chavter 1 lntroduction to International Financial Reporting Standards .............. Appendix A: Current International Accounting Standards (IAS/IFRS) and Interpretations (SICAFRIC)................................................................. Appendix B: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations........................................................ Appendix C: US GAAP Reconciliation and Restatement............................ Appendix D: Use of Present Value in Accounting....................................... Appendix E: IFRS for Non-Publicly Accountable Entities ......................... Title Page No 1 . Balance Sheet .................................................................................... Statements of Income. Changes in Equity. and Recognized Income and Expense ....................................................................................... Cash Flow Statement ......................................................................... Cash Receivables, and Financial instruments ................................ lnventory ........................................................................................... Revenue Recognition. Including Construction Contracts ................. . Appendix: Accounting under Special Situations.4 uidance from US GAAP .......................................................................................................... Property. Plant, and Equipment........................................................... Intangible Assets ................................................................................. Interests in Financial Instruments. Associates. Joint Ventures. and Investment Property ..................................... ................................. ... Appendix: Schematic Summarizing Treatment of Investment Property ..... Business Combinations and Consolidated Financial Statements ...... Current Liabilities. Provisions. Contingencies. and Events After the Balance Sheet Date .......................................................................... Financial Instruments-Long-Term Debt ......................................... Leases ................................................................................................ Appendix A: Special Situations Not Yet Addressed by 1AS 17 ................ Appendix B: Leveraged Leases under US GAAP ....................................... .................................................................................... Appendix: Accounting for Income Taxes in Interim Periods .................... Employee Benefits .......................................................................... Stockholders' Equity ......................................................................... Income Taxes Earnings Per Share ............................................................................ Interim Financial Reporting .............................................................. Segment Reporting ............................................................................ Page No . Changes in Accounting Policies and Estimates. and Corrections of Errors ............................................................................................... Foreign Currency .............................................................................. Related-Party Disclosures ................................................................. Specialized Industries ...................................................................... Inflation and Hyperinflation .............................................................. Appendix: Monetary vs.Nonmonetary Items 788 804 832 845 961 985 ............................................ Government Grants ........................................................................... First-Time Adoption of ~ntikational Financial Reporting Standards Appendix A: Disclosure Checklist ......................................................................... Appendix B: Illustrative Financial Statements Presented under IFRS ................... Appendix C: Comparison of lFRS and US GAAP ................................................ Index ....................................................................................................................... 986 998 1015 1071 1177 1190 . r