Publications

 

Featured Products

Publication

Accounting Trends & Techniques Bundle

Accounting Trends & Techniques Bundle provides examples of reporting practices under U.S. GAAP and IFRS.  The set features Accounting Trends & Techniquesand IFRS Accounting Trends & Techniques at a savings of up to $62.50 off the price of the books if they were purchased separately.

Publication

IFRS Accounting Trends & Techniques

This new publication presents carefully selected excerpts from the audited annual reports of 100 survey entities to illustrate current IFRS reporting techniques and various presentation and disclosure practices. Includes

  • Comparisons of reporting requirements under IFRS and U.S. GAAP
  • Statistical tables tracking reporting trends
  • Illustrative excerpts from annual reports
IFRS Accounting Trends & Techniques is also available as an online subscription on AICPA Resource. Click here for details.

Publication

IFRS Digest: What U.S. Practitioners and Entities Need to Know Now

With an overwhelming amount of information regarding IFRS to consider, it is critical to understand the key concepts. In this AICPA publication, prominent experts on IFRS have selected top articles and white papers, added commentary, and guide you through five major IFRS considerations.
 


Publication

Wiley IFRS 2010: Interpretation and Application of International Accounting and Financial Reporting Standards

Author: Barry J. Epstein, Eva K. Jermakowicz
Publisher: John Wiley and Sons

This product can only be shipped within the United States.


Publication

IFRS Policies and Procedures

The most practical, authoritative guide to converting IFRS rules into operational implementation practices, including related policies and procedures, controls, forms, and recordkeeping requirements.

With all current IAS, IFRS, SIC and IFRIC guidance addressed in depth, IFRS Policies and Procedures will assist you with timely coverage on all aspects of annual and interim financial reporting.

Publication

Wiley IFRS: Practical Implementation Guide and Workbook, 2nd Edition

Wiley IFRS: Practical Implementation Guide and Workbook is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, cases studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards.

International Financial Reporting Standards

International Financial Reporting Standards are developed by the International Accounting Standards Board. Access to IFRS technical summaries and unaccompanied standards (the core standards, excluding content such as basis for conclusions) is available for free from the IASB website.  An electronic online subscription service ("eIFRS"), the annual IFRS Bound Volume, and other IFRS products and services can be purchased from the International Accounting Standards Committee Foundation.  To learn more, click on the link above.

New in 2009, the official annual bound edition of International Financial Reporting Standards issued by the IASB is now available for purchase from the Financial Accounting Foundation for customers in the United States, Canada, and Mexico. You can order online at the FASB website.

IFRS for Small and Medium-sized Entities

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is a self-contained standard of less than 230 pages, designed to meet the needs and capabilities of small and medium-sized entities (SMEs), which are estimated to account for over 95 per cent of all companies around the world. The standard is issued by the International Accounting Standards Board. Access the standard, basis for conclusions, illustrative financial statements presentation and disclosure checklist can be accessed at the IASB website. (IASB.org)


Publication

International Financial Reporting Standard (IFRS) – A Backgrounder

Get an introduction to the movement behind adoption of IFRS for public companies throughout the world. The AICPA’s IFRS Backgrounder walks you through the regulators, standard setters and others who play a critical role and the timeline of convergence and adoption activities, including the SEC’s announcement of its work plan. (AICPA free download)

Publication

IFRS Primer for Audit Committees

International Financial Reporting Standards (IFRS) are being used worldwide by over 120 countries and reporting jurisdictions. There is a possibility that the SEC will give U.S. companies an option to follow IFRS rather than U.S. GAAP, or require them to switch to IFRS. Audit committees should anticipate this significant change and inquire of the CEO and CFO as to the readiness of the company, and their implementation plan for moving to IFRS if or when required. (AICPA free download)

Publication

Financial System Considerations in IFRS Convergence Projects

Prepared by the Information Technology Section of the AICPA, this white paper explores information technology implications of an IFRS conversion, including the impact on financial and business reporting, implementation considerations and lessons learned from the European experience. (AICPA free download)

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