The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting: Interpretation, Implementation and Application to Grey Areas - Couverture souple

Bellandi, Francesco

Couverture souple

ISBN 10 : 0470977124 ISBN 13 : 9780470977125

Editeur : John Wiley & Sons Inc, 2012

Synopsis

An indispensable guide to making the transition to dual IFRS/GAAP financial reporting

U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards―most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards.

• Takes an operating approach to the implementation and application of the dual standards
• Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance
• Defines systemic changes businesses will need to make to accommodate IFRS standards
• Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other
• Explores the strategic impact of structuring a company for IFRS transition

In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.

A propos du livre

À propos de l'auteur

Francesco Bellandi (Surrey, UK) is a practitioner in US GAAP/IFRS dual reporting. A former Director of Finance at Alitalia, and CFO for the Cobalt Waterline Group. He is a Subject Matter Expert for the AICPA's IFRS Certificate of Accomplishment Program and is IFRS reviewer for the CPA Journal. He manages www.dualgaap.com, a website on IFRSs/US GAAP Dual Reporting, which develops research on accounting standards, analyzes implementation, develops cases and exercises, and offers training solutions, technical inquiry services, and consulting.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 2012
• Langue: anglais
• ISBN 10: 0470977124
• ISBN 13: 9780470977125
• Reliure: Broché
• Nombre de pages: 816
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible