Wiley Interpretation and Application of International Financial Reporting Standards 2011 (PDF)

Preface. About the Authors. 1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS®) and Interpretations (SIC/IFRIC). Appendix B: IFRS for SMEs. Appendix C: Case Study Transitioning from US GAAP to IFRS. 2 Presentation of Financial Statements. 3 Statement of Financial Position. 4 Statements of Income, Comprehensive Income, and Changes in Equity. 5 Statement of Cash Flows. 6 Fair Value. 7 Financial Instruments. 8 Inventory. Appendix: Net Realizable Value under US GAAP. 9 Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations--Guidance from US GAAP. 10 Property, Plant, and Equipment. 11 Intangible Assets. 12 Interests in Associates, Joint Ventures, and Investment Property. 13 Business Combinations and Consolidated Financial Statements. 14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 15 Financial Instruments--Noncurrent Liabilities. 16 Leases. Appendix A: Special Situations Not Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 17 Income Taxes. 18 Employee Benefits. 19 Shareholders' Equity. 20 Earnings Per Share. 21 Interim Financial Reporting. 22 Operating Segments. 23 Accounting Policies, Changes in Accounting Estimates, and Errors. 24 Foreign Currency. 25 Related-Party Disclosures. 26 Specialized Industry Accounting. 27 Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 28 Government Grants. 29 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Comparison of IFRS and US GAAP. Index.

BRUCE MACKENZIE, CA (SA) FCCA, RA, JSE Registered IFRS®
Advisor, is a member of the IASB SME Implementation Group (SMEIG)
and a director of W.consulting (www.wconsulting.co.za), a global
IFRS® consulting and training company. He has held positions
at Deloitte both in South Africa and the United Kingdom in the
IFRS® Centers of Excellence.

DANIE COETSEE, CA (SA), is Professor of Accounting at the
University of Johannesburg, specializing in financial
accounting.

TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS®
Advisor, is a technical director at W.consulting. After qualifying
with Coopers & Lybrand, he spent time internationally with
Ernst & Young and Andersen.

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS® Advisor, is
a technical director at W.consulting. He was previously with Ernst
& Young and SizweNtsalubaVSP, where he handled accounting
technical issues.

BLAISE COLYVAS, CA(SA), RA, is a technical director at
W.consulting. He was previously the head of technical accounting at
Protect-a-Partner, and an audit manager with Grant Thornton.

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