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International Financial Reporting Standards: An Introduction / Edition 3

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Overview

INTERNATIONAL FINANCIAL REPORTING STANDARDS introduces accounting students to the status of IFRS and the impact on the financial reporting environment. This booklet delivers the relevant content, trusted authorship, and appropriate scope for learners new to the subject.

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Product Details

  • ISBN-13: 9781133187943
  • Publisher: Cengage Learning
  • Publication date: 3/9/2012
  • Edition description: Student
  • Edition number: 3
  • Pages: 96
  • Sales rank: 1,161,607
  • Product dimensions: 7.80 (w) x 9.80 (h) x 0.60 (d)

Meet the Author

Belverd E. Needles, Jr., received his BBA and MBA degrees from Texas Tech University and his PhD degree from the University of Illinois at Urbana-Champaign. He teaches financial accounting, managerial accounting, and auditing at DePaul University, where he is an internationally recognized expert in international accounting and education. He has published in leading journals and is the author or editor of more than 20 books and monographs. His current research relates to international financial reporting, performance measurement, and corporate governance of high-performance companies in the United States, Europe, India, and Australia. His textbooks are used throughout the world and have received many awards, including (in 2008) the McGuffey Award from the Text and Academic Authors Association. Active in many academic and professional organizations, he is immediate past vice president-education of the American Accounting Association. He received the Distinguished Alumni Award from Texas Tech University, the Illinois CPA Society Outstanding Educator Award and its Life-Time Achievement Award, the Joseph A. Silvoso Faculty Award of Merit from the Federation of Schools of Accountancy, the Ledger & Quill Award of Merit, and the Ledger & Quill Teaching Excellence Award. He was named Educator of the Year by the American Institute of CPAs, Accountant of the Year for Education by the national honorary society Beta Alpha Psi, and Outstanding International Accounting Educator by the American Accounting Association. He received the Excellence in Teaching Award from DePaul University.

Marian Powers received her B.S. degree from Chicago State University and her Ph.D. degree from University of Illinois at Urbana-Champaign. In addition to the Kellogg School of Management at Northwestern University, she has taught financial accounting at the University of Illinois, Chicago, and at the Lake Forest Graduate School of Management. Internationally recognized as a dynamic teacher in executive education, she specializes in teaching nonfinancial managers how to read and understand internal and external financial reports, including the impact of international financial reporting standards (IFRS). Her current research relates to international financial reporting, performance measurement, and corporate governance of high-performance companies in the United States, Europe, India, and Australia. Her research has been published in leading journals. Her textbooks, coauthored with Belverd E. Needles, Jr., are used throughout the world and have received many awards, including the Textbook Excellence Award and the McGuffey Award from the Text and Academic Authors Association. She has also coauthored three interactive multimedia software products. She currently serves on the Board of the CPA Endowment Fund of Illinois and is immediate past-chair of the Board of Governors of the Winnetka Community House. She is a member of International Association of Accounting Education and Research, and Illinois CPA Society. She has served on the Board of Directors of the Illinois CPA Society, the Educational Foundation of Women in Accounting, and both the national as well as Chicago chapters of ASWA.

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Table of Contents

I. Background of IFRS. II. IFRS Conceptual Framework and Financial Statements. III. Key Differences between IFRS and U.S. GAAP - Part 1. IV. Key Differences between IFRS and U.S. GAAP - Part 2. V. IFRS for Small-and Medium-Sized Entities. VI. The Current Status and Future of IFRS. Appendix A: Common Acronyms. Appendix B: IFRS Timeline. Appendix C: Current IFRS and IAS. Appendix D: IASB Work Plan. Appendix E: Selected Websites with IFRS Resources.

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