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Full Product Details

Author:   Ruth Ann McEwen
Publisher:   Harriman House Publishing
Imprint:   Harriman House Publishing
Dimensions:   Width: 15.60cm , Height: 0.80cm , Length: 23.40cm
Weight:   0.222kg
ISBN:  

9781906659134

ISBN 10:   1906659133
Pages:   152
Publication Date:   31 July 2009
Recommended Age:   From 18 years
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

About the author Introduction Part One: Transparency of Financial Reporting 1. Transparency and Financial Reporting Quality 2. Transparency of the Balance Sheet: Fair Valuation A. Fair valuation under alternative market assumptions B. Hierarchy of inputs C. Hierarchy of inputs: example D. Entity-specific estimates Part Two: Financial Reporting under IFRS Convergence 3. Legal Basis of US GAAP and IFRS A. Common law versus code law B. The codification 4. Fundamental Similarities and Differences Part Three: Technical Analysis: US GAAP versus IFRS 5. Presentation of Financial Information A. Balance sheet items B. Income statement items C. Comprehensive income, earnings and earnings per share D. Statement of cash flows E. Interim and segment reporting F. Assets held for sale and discontinued operations G. Capital H. Stockholders' equity I. Notes 6. Related Party Transactions 7. Subsequent Events 8. Revenue Recognition A. Bill-and-hold sales B. Long-term construction contracts C. Software D. Multiple deliverables E. Disclosure F. Differences in revenue recognition 9. Assets A. Inventory B. Biological assets C. Plant, property and equipment D. Investment property E. Leased assets F. Basket purchases and bargain purchases G. Investments in securities and the equity method H. Asset retirement obligations I. Intangible assets 10. Asset Impairment 11. Liabilities and Contingencies A. Current liabilities B. Loss contingencies C. Provisions, contingent liabilities and contingent assets 12. Pension Obligations and Expenses 13. Financial Instruments 14. Derivatives and Hedging 15. In Process Research and Development 16. Share Based Payments 17. Restructuring 18. Business Combinations A. Consolidated or separate presentation 19. Income Taxes Part Four: First Time Adoption: IFRS 1 20. Asset Differences 21. Mandatory and Optional Exemptions A. Mandatory exemptions B. Optional exemptions C. Other adoption considerations Part Five: Conclusion Bibliography Index

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Author Information

Author Website:   http://www.harriman-house.com/pages/authors.htm?Index=17176&Author=Ruth Ann_McEwen

Ruth Ann McEwen is Associate Dean of Accreditation and Administration and Professor of Accounting for the Sawyer Business School at Suffolk University. She earned her Ph.D. in Industrial Management with a concentration in Accounting from the Georgia Institute of Technology and taught Financial Accounting at the Master's and Doctoral levels for more than 20 years. She is the author or co-author of more than 40 refereed articles and proceedings focusing on the usefulness of accounting information. She has published in such premier journals as The Accounting Review, Decision Sciences, Accounting Horizons, CPA Journal, International Journal of Accounting and the Journal of Business Ethics and is the author of ""Earnings Per Share"" and co-author of ""Asset Retirement Obligations"" published by Tax Management, Inc. In 1998, she presented a series of research papers to a joint seminar of the Financial Accounting Standards Board and the Governmental Accounting Standards Board focusing on current financial reporting. From 2005 until 2008, Dean McEwen served as a consultant to the Financial Accounting Standards Board, authorized as a content expert to codify United States Generally Accepted Accounting Principles which comprises authoritative guidance for US corporate financial reporting. She also consults in areas of financial accounting and standards compliance. Dean McEwen has received numerous scholarly, teaching and research awards.

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Author Website:   http://www.harriman-house.com/pages/authors.htm?Index=17176&Author=Ruth Ann_McEwen

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