Wiley Regulatory Reporting
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Wiley IFRS
Practical Implementation Guide and Workbook
by Abbas A. Mirza
Part 3 of the Wiley Regulatory Reporting series
A one-stop resource for understanding and applying current International Financial Reporting Standards.
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, “IFRS® Practical Implementation Guide and Workbook”, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards.
This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.
Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents:
• Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs
• New International Financial Reporting Interpretations Committee (IFRIC) projects
• Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards
• Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS
• Excerpts from published financial statements around the world
Designed with the needs of the user in mind, “IFRS® Practical Implementation Guide and Workbook”, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
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Interpretation and Application of International Standards on Auditing
by Steven Collings
Part 4 of the Wiley Regulatory Reporting series
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis.
International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework, however, auditors are often criticised for failing to do so.
Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
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IFRS and US GAAP
A Comprehensive Comparison
by Steven E. Shamrock
Part 7 of the Wiley Regulatory Reporting series
A practical comparison of-and expert guidance on-IFRS and GAAP written by a practicing controller
International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS.
• Provides a heavy emphasis on practical examples
• Reflects current financial reporting trends
• Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware
Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.
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The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting
Interpretation, Implementation and Application to Grey Areas
by Francesco Bellandi
Part 9 of the Wiley Regulatory Reporting series
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 checklists, reconciliation schedules, and operating manuals.
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Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP
by Francesco Bellandi
Part 10 of the Wiley Regulatory Reporting series
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders' equity.
This book clarifies the process of reporting stockholders' equity in a manner which can be reconciled under all the relevant standards.
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Wiley Practitioner's Guide to GAAS 2017
Covering all SASs, SSAEs, SSARSs, and Interpretations
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards-fully updated!
This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement.
Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs) as well as advice on exactly how to remain fully compliant with each.
Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied.
Other key features include:
• A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it
• Highlights of new requirements in the clarified attestation standards
• Concise listing and descriptions of each section's specific mandates, including definitions
• Easy-to-read capsule summary of interpretations, plus selected technical alerts
• Helpful techniques for remaining compliant with each standard
New in GAAS 2017:
In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.
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Wiley GAAP for Governments 2017
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Gover
by Warren Ruppel
Part of the Wiley Regulatory Reporting series
The essential reference for governmental GAAP application
“Wiley GAAP for Governments 2017” provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden.
Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice.
• Get up to speed on the newest accounting pronouncements
• Understand how GAAP applies to government bodies and pension plans
• Refer to disclosure checklists designed specifically for government entities
• Study flowcharts, diagrams, and charts to gain a deeper understanding
This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes “Wiley GAAP for Governments 2017” the reference financial professionals keep on their desks rather than on their bookshelves.
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Wiley 2023 Interpretation and Application of IFRS Standards
by Various Authors
Part of the Wiley Regulatory Reporting series
The newest edition of an essential accounting resource
“The Wiley 2023 Interpretation and Application of IFRS Standards” is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting.
The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find:
• Clear and informative explanations of the newest updates found in the 2023 IFRS Standards
• Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations
• Realistic and practical advice created by, and for, accounting professionals
Perfect for accountants and auditors, the “Wiley 2023 Interpretation and Application of IFRS Standards” will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.
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Wiley IFRS 2015
Interpretation and Application of International Financial Reporting Standards
by Various Authors
Part of the Wiley Regulatory Reporting series
The globally-sourced guide to the latest IFRS, with practical application advice.
“Wiley IFRS 2015” is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios.
The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will:
• Grasp the underlying framework of the International Financial Reporting Standards
• Understand how to interpret the standards and apply them in the real world
• Follow the Disclosure Checklist to verify completeness and IFRS compliance
• Learn from the experts when implementing IFRS for the first time
More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. “Wiley IFRS 2015” provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.
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Wiley IFRS 2017
Interpretation and Application of IFRS Standards
by Various Authors
Part of the Wiley Regulatory Reporting series
The one-stop resource for IFRS interpretation and application, updated for 2017.
“Wiley IFRS 2017” offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance.
The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation.
• Review the latest IFRS rules and standards
• Apply guidelines and best practices appropriately
• Gain expert insight on IFRS interpretation and implementation
• Ensure compliance and verify completeness
Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. “Wiley IFRS 2017” offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
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Interpretation and Application of UK GAAP
For Accounting Periods Commencing on or After 1 January 2015
by Steven Collings
Part of the Wiley Regulatory Reporting series
Get up to date on the latest UK GAAP, with practical application guidance.
“Interpretation and Application of UK GAAP” is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016.
With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage.
• Understand UK GAAP application at all levels
• Learn how to handle all relevant key accounting treatments
• Refer to complete disclosure requirement lists for each topic
• Get up to date on the latest area-specific practices
With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. “Interpretation and Application of UK GAAP” is the most comprehensive reference, with the latest information and practical guidance.
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Wiley IFRS 2016
Interpretation and Application of International Financial Reporting Standards
by PKF International Ltd
Part of the Wiley Regulatory Reporting series
Accurately understand and implement the latest IFRS updates.
Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. “The Disclosure Checklist” helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process.
The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice.
• Understand the framework that unifies the IFRS
• Interpret and apply the standards correctly
• Verify compliance and completeness
• Get expert guidance on implementing the new and updated standard
More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.
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Principles of Group Accounting Under IFRS
by Andreas Krimpmann
Part of the Wiley Regulatory Reporting series
A professional perspective to implementing IFRS 10, 11, and 12
The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in “Principles of Group Accounting under IFRS”. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, “Principles of Group Accounting under IFRS” is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts.
The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about:
• Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting
• Practical implementation strategies demonstrated through a clear case study of a midsize group
• Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests
• Comparisons between GAAP and IFRS to clarify the required changes for international firms
Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in “Principles of Group Accounting under IFRS”.
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Wiley 2022 Interpretation and Application of IFRS Standards
by Various Authors
Part of the Wiley Regulatory Reporting series
The 2022 reference for the interpretation and application of the latest international financial reporting standards
Wiley IFRS® Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB).
This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards.
The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. “Wiley IFRS® Standards 2022” offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 17 Insurance Contracts which has an effective date of 1 January 2023.
This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting.
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Wiley Interpretation and Application of IFRS Standards 2019
by Various Authors
Part of the Wiley Regulatory Reporting series
The 2019 reference for the interpretation and application of the latest international standards
Wiley IFRS® Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB).
This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards.
The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. “Wiley IFRS® Standards 2019” offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.
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Wiley Practitioner's Guide to GAAS 2016
Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
Plain-English interpretations and applications of the latest GAAS
Wiley Practitioner's Guide to GAAS 2016 provides full guidance toward the latest guidelines and applications of Generally Accepted Auditing Standards. With detailed coverage of the newest releases, this helpful reference explains each standard in clear, accessible language and highlights the ways in which the standards are related. Organized for easy navigation, each statement is presented individually along with explanation, practice notes, practical illustrations, checklists and questionnaires to guide you through the auditing process. The book is written to align with the Statements on Auditing Standards and includes updates and interpretations of all new Statements for Accounting and Review Services Compilation and Review statements to help you ensure a complete and fully compliant audit.
Accounting standards are critical to the auditing process, but frequent revisions and new releases add a layer of complexity to compliance. This book provides interpretation and application notes for all GAAS standards, including all SASs, SSAEs, SSARSs and PCAOB.
• Get up to speed on the latest GAAS standards
• Walk through each statement step-by-step
• Utilize helpful tools to ensure full compliance
• Gain a deeper understanding of each standard's applications
Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2016 presents clear, plain-language guidance toward the most recent GAAS standards, to help you find, and understand, the answers you need quickly.
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Wiley GAAP 2015
Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples.
“Wiley GAAP 2015” contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text.
GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:
• Refer to GAAP standards and ASEC statements quickly and easily
• Understand relevant terminology, concepts, and rules
• Study detailed examples to gain a solid working knowledge of the standards
• Gain confidence by practicing GAAP applications before using it in the field
This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and “Wiley GAAP 2015” is the essential user-friendly reference.
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IFRS Essentials
by Dieter Christian
Part of the Wiley Regulatory Reporting series
Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples.
IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students.
IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail.
This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.
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Wiley GAAP 2017
Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The most practical, authoritative guide to GAAP
“Wiley GAAP 2017” contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues.
The 2017 edition reflects the new FASB guidance on:
• Revenue Recognition
• Leases
• Business Combinations
• Pensions
• Financial Instruments
• And more than 17 other new FASB Accounting Standards Updates
Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification.
• Offers insight into the application of complex financial reporting rules
• Contains a detailed index for easy reference use
• Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research
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Wiley Gaap 2025
Interpretation And Application Of Generally Accepted Accounting Principles
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The gold standard in US GAAP resources-completely revised to include the newest pronouncements
US GAAP is consistently reviewed and updated, which requires accountants and financial practitioners to keep one eye on revisions and changes. Wiley GAAP 2025 delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics-along with all the latest updates.
Each chapter provides a discussion of perspectives and issues, GAAP sources, practice-oriented examples, and concise definitions of concepts, rules, and terms. Every Topic is clearly explained in an easy-to-understand way and is accompanied by illustrations and graphics that help the reader apply the information.
This practice resource:
• Reviews the latest changes to accounting principles
• Provides authoritative guidance on complicated issues raised by specific pronouncements
• Includes topic-specific chapters and cross-references for easy research
• Illustrates how each standard might apply to common scenarios
• Clarifies the implementation of each standard with practice examples
The 2025 edition covers the latest developments in the presentation and disclosures in financial statements, reporting crypto assets, improved segment reporting, and new disclosures for joint venture formations and income taxes.
Non-compliance with GAAP is not an acceptable option for skilled financial professionals and accountants. Wiley GAAP 2025 remains your one-stop resource for staying up to date with constantly changing guidelines and delivers the guidance and insight you need.
BONUS: Downloadable, online Financial Statement Disclosure and Presentation Checklist, now with industry-specific disclosures! New this year access to a newsletter updating information throughout the year.
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Wiley Interpretation and Application of IFRS Standards 2018
by Various Authors
Part of the Wiley Regulatory Reporting series
The one-stop resource for IFRS interpretation and application, updated for 2018.
“Wiley IFRS 2018” offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance.
The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation.
• Review the latest IFRS rules and standards
• Apply guidelines and best practices appropriately
• Gain expert insight on IFRS interpretation and implementation
• Ensure compliance and verify completeness
Uniform financial reporting reduces the costs of financial statement preparation for multinational companies and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. “Wiley IFRS 2018” offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
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Managing the Transition to IFRS-Based Financial Reporting
A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP
by Lisa Weaver
Part of the Wiley Regulatory Reporting series
The one-stop guide to transitioning to IFRS financial reporting.
The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and plans are in place to transition to IFRS reporting in the UK, India, Japan, and other major economies. The US is deliberating the nature of its convergence with IFRS and US entities will need to understand the implications of transition. This means all finance managers and financial controllers will be responsible, not only for understanding IFRS, but for making the transition and dealing with implications. Managing the Transition to IFRS-Based Financial Reporting is a one-stop resource for navigating this major change. Case studies and project management advice help move smoothly from GAAP to IFRS principles and requirements.
“Managing the Transition to IFRS-Based Financial Reporting” is the only book on the market that focuses on both the accounting and non-accounting implications of IFRS transition. This complete approach will guide you from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish.
• Takes a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements
• Provides case studies to illustrate best practices for moving to the new international standards
• Provides a framework for planning and executing the entire IFRS transition project
With nearly two decades of financial training experience, author Lisa Weaver is imminently qualified to deliver clear, concise, and understandable content. In addition, the reference material and other resources in Managing the Transition to IFRS-Based Financial Reporting will help you simplify the transition and take advantage of all the benefits IFRS reporting confers.
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Wiley Practitioner's Guide to GAAS 2023
Covering All SASs, SSAEs, SSARSs, and Interpretations
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023.
The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards-or GAAS-under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations.
“Wiley Practitioner's Guide to GAAS 2023” delivers a thorough description and analysis of not only auditing standards-SASs-but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on:
• Audit evidence
• Auditing accounting estimates
• Use of pricing evidence
• Inquiries of predecessor auditors
• Quality management
• Materiality,
• SSAE direct examination engagements, and
• Practitioner's review reports.
• Practical direction on the steps necessary to help you comply with GAAS
• Comprehensive guidance on the entire auditing process, from start to finish
• Explanations of all attestation and review, compilation, and preparation standards
• A glossary of relevant terminology for each subject
It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly-all in one resource.
In addition, “Wiley Practitioner's Guide to GAAS 2023” provides readers with:
A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, “Wiley Practitioner's Guide to GAAS 2023” is an invaluable resource written to save you time and simplify your compliance with professional standards.
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The Impact of IFRS on Industry
by Mohan R. Lavi
Part of the Wiley Regulatory Reporting series
The industry-specific guide to IFRS interpretation and application.
One of the biggest challenges of any reporting standard is how best to interpret and implement it in the context of a specific company or industry, given that each industry has its own intricacies and nuances. The Impact of IFRS on Industry provides specific guidance on applying IFRS in a diverse range of sectors.
Opening with an overview of IFRS, including a summary of all the standards, the book goes on to provide detailed coverage of the standards that can impact all industries, including IAS-40, IFRS 1, and IFRS 5. Thereafter, it offers practical advice and guidance on the application of IFRS in specific industries, including automotive; oil and gas; bio-sciences; infrastructure; airlines; media and communications; government-owned entities; mining; software; banking and financial services; insurance; FMCG; shipping; pharmaceuticals; telecoms; real estate and construction; power; SMEs; retail; e-commerce; and the service sector. The book concludes with a discussion on the collateral impact of implementing IFRS and how forthcoming IFRS Standards could impact specific industries.
Worked examples are used throughout to demonstrate how the standards are applied in practice.
• Understand the IFRS standards comprehensively
• Learn which standards impact all industries
• Examine the ways in which IFRS is applied in practice
• See how different standards are applied in specific industries
Suitable as a quick reference or a comprehensive guide, The Impact of IFRS on Industry gives you the real-world IFRS answers you need.
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UK GAAP Financial Statement Disclosures Manual
by Steven Collings
Part of the Wiley Regulatory Reporting series
A practical manual for preparing UK GAAP-compliant disclosures.
“UK GAAP Financial Statement Disclosures Manual” is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance.
Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation.
• Get up to speed on the most recent UK GAAP guidelines
• Understand the 'what' and 'why' of disclosure statements
• Study real-world example statements for practical guidance
• Prepare statements that stand up to auditor and regulator scrutiny
Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, “UK GAAP Financial Statement Disclosures Manual” is the invaluable reference to keep within arm's reach.
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Wiley Not-for-Profit GAAP 2016
Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin
Part of the Wiley Regulatory Reporting series
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations.
“Wiley Not-for-Profit GAAP 2016” is a thorough examination of the authoritative standards for measurement, presentation and disclosure as applied to not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles (GAAP). These requirements are complex and ever evolving, but this single volume brings them together, providing the most up-to-date information available. Flowcharts and diagrams are used to assist the reader's understanding of the material. Additionally, a financial statement disclosure checklist facilitates GAAP adherence.
Designed specifically for accountants in public practice and industry, this guide covers requirements from all relevant organizations, including the Financial Accounting Standards Board (FASB) and Accounting Principles Board (APB). Technical and accounting research bulletins are clearly and concisely summarized, as are all statements of position important to not-for-profit organizations. Together, these resources make “Wiley Not-for-Profit GAAP 2016” a complete reference tool for auditors and financial personnel in the not-for-profit sector.
• Refine basic financial statements, including Financial Position, Activities and Cash Flow
• Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations and pledges
• Tailor accounting methods to the specific type of organization, with budgeting, tax reporting and regulatory advice
• Discover how general accounting topics like assets, mergers and liabilities are applied to not-for-profit organizations
Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting and regulatory requirements. “Wiley Not-for-Profit GAAP 2016” provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
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Wiley Not-for-Profit GAAP 2020
Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin
Part of the Wiley Regulatory Reporting series
Ensure that your not-for-profit accounting is airtight for 2020.
Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). “Wiley Not-For-Profit GAAP 2020” provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors.
This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered.
• Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations
• Navigate complex requirements and ensure completeness of GAAP disclosures
• Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more
• Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization
With “Wiley Not-For-Profit GAAP 2020”, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.
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Wiley Not-for-Profit GAAP 2017
Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin
Part of the Wiley Regulatory Reporting series
The essential not-for-profit GAAP reference, updated with the latest standards
Wiley Not-for-Profit GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins, Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization.
The unique characteristics of the not-for-profit organization demand adherence to specific GAAP, auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format.
• Get up to date on the latest changes to GAAP affecting not-for-profit organizations
• Reference authoritative standards for measurement, presentation and disclosure
• Consult flowcharts, diagrams and charts to find answers at a glance
• Double-check disclosures against a checklist of GAAP requirements
Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP - one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2017 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.
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Interpretation and Application of IPSAS
by Caroline Aggestam-Pontoppidan
Part of the Wiley Regulatory Reporting series
Clear, practical IPSAS guidance, explanation, and examples
“Interpretation and Application of IPSAS” provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world.
Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight.
• Understand the meaning and role of each standard
• Apply the standards to real-world scenarios
• Manage the process of transition to IPSAS
These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
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Wiley Revenue Recognition
Understanding and Implementing the New Standard
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard
Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures.
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard-which will affect the business practices of virtually every company worldwide-is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard.
• Offers a full explanation of over forty topics superseded by the new standard
• Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists
• Provides all the tools needed to implement the new revenue recognition standard
• Covers how the structure of contracts will be affected
Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.
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Wiley GAAP: Financial Statement Disclosure Manual
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
Streamline financial statement preparation with this cross-referenced guide.
“Financial Statement Disclosures Manual” is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.
Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.
• Find specific GAAP codification and explanations quickly and easily
• Get up to speed on the latest developments and updates
• Follow references to relevant content in Wiley GAAP and the Disclosure Checklist
• Study expertly-prepared examples to understand GAAP applications
Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments—and their applications and requirements—is an essential but time-consuming part of the accountant's role. “Financial Statement Disclosures Manual” simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.
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Wiley Not-for-Profit GAAP 2015
Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin
Part of the Wiley Regulatory Reporting series
Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations.
Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but “Wiley Not-for-Profit GAAP 2015” brings them together in a single volume that contains the most up-to-the-minute information available.
• Refine basic financial statements, including Financial Position, Activities, and Cash Flow
• Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges
• Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice
• Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations
Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. “Wiley Not-for-Profit GAAP 2015” provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
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Wiley GAAP 2016
Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
Part of the Wiley Regulatory Reporting series
The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples
“Wiley GAAP 2016” contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text.
GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:
• Refer to GAAP standards and ASEC statements
• Understand relevant terminology, concepts, and rules
• Study detailed examples to gain a solid working knowledge of the standards
• Gain confidence by practicing GAAP applications before using it in the field
This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, “Wiley GAAP 2016” is the essential reference.
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Wiley GAAP for Governments 2016
Interpretation and Application of Generally Accepted Accounting Principles
by Warren Ruppel
Part of the Wiley Regulatory Reporting series
The essential reference for governmental GAAP application
“Wiley GAAP for Governments 2016” provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden.
Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice.
• Get up to speed on the newest accounting pronouncements
• Understand how GAAP applies to government bodies and pension plans
• Refer to disclosure checklists designed specifically for government entities
• Study flowcharts, diagrams, and charts to gain a deeper understanding
This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes “Wiley GAAP for Governments 2016” the reference financial professionals keep on their desks rather than on their bookshelves.
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