IFRS Policies and Procedures

2. Cash, Receivables, and Prepaid Expenses.

3. Short-Term Investments and Financial Instruments.

4. Inventory.

5. Revenue Recognition.

6. Long-Lived Assets.

7. Investments.

8. Business Combinations and Consolidated Financial Statements.

9. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date.

10. Long-Term Debt.

11. Leases.

12. Pensions and Other Postretirement Benefits.

13. Shareholders' Equity.

14. Interim Reporting.

15. Segment Reporting.

16. Foreign Currency.

Index.

Barry J. Epstein, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both private sector entities and governmental agencies.

Eva K. Jermakowicz, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.