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Cover image for product 1118144309
Shamrock
ISBN: 978-1-118-14430-5
Paperback
213 pages
April 2012
This is an out of stock title.
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A one-stop resource for understanding financial reporting under IFRS--using US GAAP as a springboard

Much has been made of the convergence of IFRS and US GAAP. In every corner of the country, from Washington to Wall Street, from boardrooms to business schools, the past decade has produced a deluge of information that has inundated the media, trade publications, seminars, and CPE courses, with opinions of every shape, form, and point of view.

IFRS and US GAAP provides timely instruction in accounting under International Financial Reporting Standards (IFRS) in the context of US Generally Accepted Accounting Principles (GAAP). With a heavy emphasis placed on practical examples, this indispensable resource also includes a companion website with downloadable spreadsheets and templates.

Author and practicing controller Steven Shamrock insightfully helps preparers and practitioners understand the key differences between IFRS and US GAAP with essential coverage of:

  • Property, plant, and equipment

  • Inventory

  • Provisions and contingencies

  • Intangible assets

  • Share-based compensation

  • Financial instruments

  • Leases

  • Revenue

  • Income taxes

  • Investments in subsidiaries

  • Post-retirement benefits

  • Impairments

Addressing accounting requirements of which today's auditors, accountants, and preparers of financial reports need to be aware, IFRS and US GAAP prepares US accountants to make well-informed decisions on accounting treatments and analysis by first understanding IFRS's substantial similarity with US GAAP as a context.

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