Incluye referencias bibliográficas e índice CONTENIDO: 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 -- Presentation of Financial Statements -- Statement of Financial Position -- Statements of Income, Comprehensive Income, and Changes in Equity -- Statement of Cash Flows -- Fair Value - Financial Instruments - Inventory -- Appendix: Net Realizable Value under US GAAP -- Revenue Recognition, Including Construction Contracts -- Appendix: Accounting under Special Situations-Guidance from US GAAP -- Property, Plant, and Equipment -- Intangible Assets -- Interests in Associates, Joint Ventures, and Investment Property -- Business Combinations and Consolidated Financial Statements -- Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period -- Financial Instruments-Noncurrent Liabilities - Leases -- Appendix A: Special Situations Not Addressed by IAS 17-- Appendix B: Leveraged Leases under US GAAP -- Income Taxes -- Employee Benefits -- Shareholders' Equity -- Earnings Per Share -- Interim Financial Reporting -- Operating Segments -- Accounting Policies, Changes in Accounting Estimates, and Errors -- Foreign Currency -- Related-Party Disclosures -- Specialized Industry Accounting -- Inflation and Hyperinflation -- Appendix: Monetary vs. Nonmonetary Items -- Government Grants -- First-Time Adoption of International Financial Reporting Standards -- Appendix A: Disclosure Checklist -- Appendix B: Comparison of IFRS and US GAAP.
