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The Handbook to IFRS Transition and to IFRS US GAAP Dual Reporting 1st Edition by Francesco Bellandi ISBN 0470977124 9781119967415

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The handbook to IFRS transition and to IFRS U S GAAP dual reporting interpretation implementation and application to grey areas 10th Edition Bellandi Digital Instant Download

Author(s): Bellandi, Francesco
ISBN(s): 9781119967415, 0470977124
Edition: 10
File Details: PDF, 13.02 MB
Year: 2012
Language: english
SKU: EB-5311450 Category: Tags: ,

The Handbook to IFRS Transition and to IFRS US GAAP Dual Reporting 1st Edition by Francesco Bellandi – Ebook PDF Instant Download/Delivery: 0470977124, 9781119967415
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ISBN 10: 0470977124 
ISBN 13: 9781119967415
Author: Francesco Bellandi

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 standardsmost 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.

The Handbook to IFRS Transition and to IFRS US GAAP Dual Reporting 1st Table of contents:

Part I: Introduction to IFRS and US GAAP

  1. Introduction to IFRS and US GAAP

    • The Evolution of Financial Reporting Standards

    • Key Differences Between IFRS and US GAAP

    • The Convergence Efforts Between IFRS and US GAAP

    • The Importance of Dual Reporting

  2. Global Adoption of IFRS

    • IFRS Adoption Around the World

    • The Role of IASB (International Accounting Standards Board)

    • Challenges and Benefits of Global Convergence

Part II: IFRS Transition Framework

  1. The Transition Process to IFRS

    • Preparing for the Transition

    • Understanding the Transition Requirements

    • Key Challenges in Transitioning to IFRS

    • Managing IFRS Conversion in Organizations

  2. Accounting Policy Choices

    • IFRS vs. US GAAP Policy Options

    • Decision-Making Framework for Policy Choices

    • Selecting Accounting Policies during the Transition

  3. Comparative Financial Statements Under IFRS

    • Preparing Financial Statements under IFRS and US GAAP

    • Differences in Financial Statement Presentation

    • Reconciliation of IFRS and US GAAP Financials

Part III: Detailed Overview of IFRS vs. US GAAP

  1. Revenue Recognition

    • IFRS and US GAAP Approaches to Revenue Recognition

    • Impact of IFRS 15 vs. ASC 606 on Revenue Reporting

    • Key Differences and Similarities in Revenue Recognition Practices

  2. Leases

    • IFRS 16 vs. US GAAP Lease Standards

    • Accounting for Leases under IFRS and US GAAP

    • Practical Considerations for Dual Reporting on Leases

  3. Financial Instruments

    • Recognition, Measurement, and Disclosures in IFRS and US GAAP

    • Differences in Financial Instruments Accounting

    • Impact of IFRS 9 and ASC 825 on Reporting

  4. Impairment of Assets

    • IFRS and US GAAP Guidelines on Impairment

    • Impairment Testing and Recognition under Both Standards

    • Practical Implications for Dual Reporting

  5. Consolidation and Joint Arrangements

    • IFRS vs. US GAAP on Consolidation Principles

    • Joint Ventures and Equity Method Differences

    • Complexities in Dual Reporting of Consolidations

Part IV: Specific Industry Applications

  1. IFRS and US GAAP in Banking and Financial Services

    • Key Considerations for Financial Institutions

    • Accounting for Financial Instruments in Banks

    • Dual Reporting for Banking Companies

  2. IFRS and US GAAP in Manufacturing and Retail

    • Revenue Recognition in Manufacturing and Retail Industries

    • Impacts of IFRS vs. US GAAP on Inventory and Costing

    • Specific Industry Issues for Dual Reporting

  3. IFRS and US GAAP in Energy and Resources

    • Exploration and Extraction Accounting under IFRS and US GAAP

    • Impact of Different Revenue Recognition Methods in Energy

    • Challenges in Transitioning to IFRS for Resource Industries

Part V: Practical Insights and Case Studies

  1. Case Studies on IFRS Transition

    • Case Study 1: Transition from US GAAP to IFRS for a Global Corporation

    • Case Study 2: Impact of IFRS Adoption on Financial Reporting in a Retail Company

    • Case Study 3: Dual Reporting for a Cross-Border Manufacturing Firm

  2. Challenges in Dual Reporting

    • Navigating the Complexity of Dual Reporting Systems

    • The Role of Technology in Dual Reporting

    • Managing Timely Compliance with Both IFRS and US GAAP

  3. Future of IFRS and US GAAP Dual Reporting

    • The Road Ahead for IFRS and US GAAP Convergence

    • Potential Developments and Harmonization Efforts

    • Strategic Considerations for Companies with Dual Reporting Obligations

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Tags: Francesco Bellandi, IFRS Transition, IFRS US GAAP