Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP

Index

Absence, of standards/interpretations

Accounting and Reporting by Retirement Benefit Plans (IAS 26)

Accounting estimates, changes in

Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)

Chinese ASBEs vs.

disclosures

extracts from published financial statements

IFRIC 12, Service Concession Arrangements

India accounting standards vs.

objective

SIC 10, Government Assistance–No Specific Relation to Operating Activities

synopsis

Accounting policies

Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)

disclosures

extracts from published financial statements

and IASB Improvements Project

India accounting standards vs.

objective

synopsis

US GAAP vs.

Accounting Regulatory Department (China)

Accounting Standards Codification (FASB)

Accounting Standards for Business Enterprises (ASBEs)

Application Guidance on

consolidated financial statement templates

financial statements of CAS Co., Ltd

IFRS vs.

separate financial statement templates

Accounting Standards for Small-Sized Business Enterprises (ASSSBEs)

Accrual basis of accounting

Acquiree

Acquirer

Acquisition, reverse

Acquisition date

Active market

Actuarial gains and losses

Adecco Group

Adjusting events

Advisory Council, IFRS

Agreements for the Construction of Real Estate (IFRIC 15)

Agricultural activity

Agricultural produce

Agriculture (IAS 41)

AICPA (American Institute of Certified Public Accountants)

Alliance Boots:

IAS 2, Inventories

IAS 7, Statement of Cash Flows

IAS 12, Income Taxes ...