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- W593624748 abstract "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" @default.
- W593624748 created "2016-06-24" @default.
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- W593624748 date "2009-01-01" @default.
- W593624748 modified "2023-09-23" @default.
- W593624748 title "Transparency in Financial Reporting: A concise comparison of IFRS and US GAAP" @default.
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