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Informationen zum Autor STEVEN E. SHAMROCK, CPA, MBA, CMA, is Corporate Controller of AkzoNobel Inc., the US parent company of AkzoNobel NV, a global Fortune 500 company and major producer of specialty chemicals. He was formerly with BP America Inc., where he managed the preparation of consolidated external financial statements that were converted from IFRS to US GAAP. He has specialized in IFRS in the facets of conversion, application, and policy and serves on the IFRS AICPA SAG. He is also a frequent speaker on IFRS at AICPA conferences. Klappentext A practical comparison of--and expert guidance on--IFRS and GAAP written by a practicing controllerInternational Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS.* Provides a heavy emphasis on practical examples* Includes an online companion website with downloadable spreadsheets and templates* Reflects current financial reporting trends* Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be awareClarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context. Zusammenfassung A practical comparison of and expert guidance on IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. Inhaltsverzeichnis About the Author vii Introduction ix 1 Standard Setting 1 2 The Framework 5 3 Property, Plant, and Equipment 13 4 Inventory 19 5 Provisions and Contingencies 25 6 Intangible Assets 35 7 Share-Based Compensation 39 8 Financial Instruments 45 9 Leases 59 10 Revenue 69 11 Income Taxes 111 12 Investments in Subsidiaries 129 13 Postretirement Benefits 171 14 Impairments 189 Index 203 ...
Table des matières
About the Author vii
Introduction ix
1 Standard Setting 1
2 The Framework 5
3 Property, Plant, and Equipment 13
4 Inventory 19
5 Provisions and Contingencies 25
6 Intangible Assets 35
7 Share-Based Compensation 39
8 Financial Instruments 45
9 Leases 59
10 Revenue 69
11 Income Taxes 111
12 Investments in Subsidiaries 129
13 Postretirement Benefits 171
14 Impairments 189
Index 203
