• 作    者：

  Peter Walton  著

• 外文书名：

  国际财务报告准则执行指南：内容、成本和业务优势

• 出 版 社：

  Wiley

• 出版时间：

  2011-04-08

• 所属分类：

  电子书 > 外文图书 > Business & Investing（商业与投资）
  
• ＩＳＢＮ：9781119973850
  字    数：75843
  正文语种：英文
  版    次：1
  
  
  
  
  
  

内容简介
　　Globalisation of financial reporting is proceeding very fast, and managers need to understand the world of IFRS and the main technical issues. In a concise, accessible style, this book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment. It presents the main technical features of IFRS including their content, and chapters on business combinations, consolidation, pensions and share-based payment, financial instruments, provisions and impairment, and it discuss how international standards are formulated. As a whole, the book gives invaluable guidance to the manager on the role of financial reporting, and an understanding of why IFRS are useful. It clearly demonstrates what a company and a country gains from using them, what the costs will be, what the main technical features of IFRS are, how IFRS are formulated, how to participate in the standard-setting process and how to lobby effectively.

作者简介
　　Peter Walton (Paris, France) is a preparer turned academic and writer. He is a professor at ESSEC Business School, Paris, and publisher of International Standard-setting Report and IFRS News which report on the work of the IASB. He has attended nearly all the meetings of the IASB since it was formed in 2001. He too has published widely on international financial reporting.






目录
Cover
Half Title page
Title page
Copyright page
Preface
Acknowledgements
About the Author
Chapter 1: Worldwide convergence on IFRS
Convergence
Large company advantages
Why governments support IFRS
The use of IAS/IFRS in the world
Problems with convergence
Modified convergence
Small and medium-sized business
Conclusion
Chapter 2: Content of financial statements
IAS 1 presentation of financial statements
Statement of Comprehensive Income
Statement of Financial Position
Statement of Cash Flows
Statement of Changes in Equity
Accounting policies and changes
Fair presentation
Conventions
Interim financial statements
Conclusion
Appendix: The IASB Conceptual Framework
Chapter 3: Investments in other companies
Consolidation
Translation of foreign subsidiaries
Business combinations
Investments in associates
Joint ventures
Assets held for disposal
Equity investments
Conclusion
Appendix: Fair value measurement
Chapter 4: Income statement items
Revenue recognition
Agriculture
Government grants
Pensions
Stock options
Inventories
Income taxes
Interest expense
Foreign exchange differences
Accounting in hyperinflationary economies
Conclusion
Chapter 5: Balance sheet items
Property, plant and equipment
Investment property
Leased assets
Intangible assets
Mineral rights
Impairment
Assets held for sale
Financial instruments
Disclosures about financial instruments
Defining equity
Liabilities
Contingent liabilities
Chapter 6: Other significant standards
First time adoption
Related party transactions
Segment reporting
Concessions
Events after balance sheet date
Insurance
Chapter 7: The IFRS for SMEs
Development of the standard
Content
Conclusion
Chapter 8: Comparison with US GAAP
Conceptual Framework
Consolidation
Financial instruments
Offsetting
Non-financial assets
Impairment
Miscellaneous
Conclusion
Chapter 9: The IASB’s standard-setting process
Due process
Discussion paper
Exposure draft
New standard
Interpretations
Structure
Finance
Lobbying the IASB
Monitoring the IASB
Conclusion
Chapter 10: History of the IASB
The start-up phase
Steady progress
The enhancement phase
Transition
Global convergence
Relations with the US
Relations with Europe
The financial crisis
Conclusion
Chapter 11: Observer notes
Standard-setters are people
What sort of people?
What do they think?
Fair value controversies
Executory contracts
True and fair view
Anti-abuse measures
Conclusions
Further reading
Index








Walton, Peter J.
An executive guide to IFRS : content, costs and benefits to business / Peter Walton.
p. cm.
Includes bibliographical references and index.
ISBN 978-0-470-66490-2 (pbk.)
1. Financial statements—Standards. 2. International business enterprises—Accounting—
Standards. 3. International financial reporting standards. I. Title.
HF5626W35 2011
657’.30218—dc22 2011007568
A catalogue record for this book is available from the British Library.
ISBN 978-0-470-66490-2 (paperback), ISBN 978-1-119-97447-5 (ebk),
ISBN 978-1-119-97385-0 (ebk), ISBN 978-1-119-97386-7 (ebk)
Typeset in 10/12pt Adobe Garamond Pro by Sparks – www.sparkspublishing.com
Printed and bound in Great Britain byTJ International Ltd, Padstow, Cornwall, UK