%0
Generic
%T
IFRS and US GAAP
a comprehensive comparison
%A Shamrock, Steven E.
%I Wiley
%@ 9781118144305
%K United States-Generally Accepted Accounting Principles
%K International financial reporting standards
%K Accounting -- Standards -- United States
%K Accounting -- Law and legislation -- United States
%K Corporations -- United States -- Accounting
%K Accounting -- Standards
%K Accounting -- Law and legislation
%K Accounting ; Law and legislation ; United States
%K Accounting ; Law and legislation
%K Accounting ; Standards ; United States
%K Accounting ; Standards
%K Corporations ; United States ; Accounting
%K Corporations ; Accounting
%K Electronic books
%K International business enterprises
%K Accounting
%K Financial statements
%K Standards
%K United States
%K Law and legislation
%K International Financial Reporting Standards
%K Generally Accepted Accounting Principles
%D 2012
%X Description based upon print version of record
%X IFRS and US GAAP: A Comprehensive Comparison; Contents; About the Author; Introduction; Chapter 1 Standard Setting; Interpretations; Statement Numbering; Chapter 2 The Framework; Financial Elements; Comparisons of Definitions; Chapter Summary; Chapter 3 Property, Plant, and Equipment; Maintenance and Repairs; Disposal; Disclosures; Chapter 4 Inventory; Initial Cost Upon Recognition; Cost of Goods Sold; Inventories Above Costs; Disclosures; Chapter 5 Provisions and Contingencies; Effect of Timing of Settlement; Application of Discounting; Exit Costs; Chapter 6 Intangible Assets; Derocognition
%X Chapter 7 Share-Based CompensationMeasurement Date and Value; Subsequent Accounting; Balance Sheet Classification; Settlement; Chapter 8 Financial Instruments; What is a Financial Instrument; Measurement of Financial Instruments; Impairment; Indicators of Impairment; Specific US GAAP Guidance; Transfers; Hedging and Hedge Accounting; Measurement and Accounting; Chapter 9 Leases; Preface; Currently Effective Standards; Classification of Leases; Identifying A Lease; Sale-Leasebacks; Chapter Summary; Chapter 10 Revenue; Fixed and Determinable Fee; Units Of Account
%X Exchanges and Returns of SoftwareSoftware Services; Software Contract Accounting; Combining Contracts; Recognition Pattern; Claims Under Contract Accounting; Milestone Method; Entertainment Industry; Federal Government Contracts; Entertainment Industry: Films and Revenue Recognition; Entertainment Industry: Casinos and Revenue Recognition; Oil and Gas Industry-Revenue Recognition; Brokers and Dealers-Revenue Recognition; Financial Services-Investmetn Companies and Revenue Recognition of Fees; Layaway Sales; Chapter Summary; Chapter 11 Income Taxes; Income Tax Recognition
%X Deferred Tax Liability ComputationDeferred Tax Asset Computation; Tax Rates; Tax Rates: Manner Of Recovery Or Settlement; Deferred Tax Valuations; Tax Positions; Income Tax Interest and Penalties; Profit and Loss Presentation; Intraperiod Allocation to Other Than Continuting Operations; Balance Sheet Presentation; Exceptions to Tax Recognition-Investments in Subsidiaries; General Disclosures; Chapter Summary; Chapter 12 Investments In Subsidiaries; Consolidation Under IFRS; Power; Reassessment; Rights; US GAAP Control; Interest Receipts and Payments; Protective Rights; Participating Rights
%X Investment Companies and Broker-DealersFranchises; For-Profit Entity Not Involved; Controlling Financial Interest Via Majority Voting Interest or Sole Corporate Membership; Control and Economic Interest, But No Controlling Financial Interest/Control by Other Means; Less Than a Complete Interest in the Subsidiary NFP; Agency; Vie Guidance; Deemed Separate Entities; Development Stage Entities; Continuous Assessment; Accounting for Consolidation; Noncontrolling Investments; Presumptions; Investee Comprehensive Income and Adjustments to Investor's Share; Exemptions from the Equity Method; IFRS
%X In-Substance Common Stock
%C Wiley
%C Hoboken, NJ
%U http://slubdd.de/katalog?TN_libero_mab2