IFRS Highlights

We are delighted to present Wiley Finance title highlights on IFRS. International Financial Reporting Standards (IFRS) need no introduction. Over the last ten years they have replaced national GAAPs and for the first time give a consistent method of comparing financial reporting across jurisdictions. More than 12,000 companies in over 100 countries have now adopted IFRS as their national standards. The European Commission made IFRS mandatory for all 6,000 EU public companies (including some 2,000 in the UK) in 2005. Outside of the EU, other significant regions and countries such as Canada, Australia, Russia, and South Africa have already adopted IFRS, whilst others including Brazil, Mexico, India, China and Japan are already committed to imminent IFRS adoption. If you would like to review any of the titles in this catalogue please contact Julie Attrill – jattrill@wiley.com We look forward to receiving your requests.

IFRS Essentials/Christian .................................................................................................................. 10 IFRS and XBRL: How to improve Business Reporting through Technology and Object Tracking/Ramin .................................................................................................................................... 7 Financial Reporting under IFRS: A Topic Based Approach/Dick .................................................... 6 An Executive Guide to IFRS: Content, Costs and Benefits to Business/Walton ........................... 8 Frequently Asked Questions on IFRS/Yoxen .................................................................................... 8 IFRS Financial Statement Disclosures: A Casebook and Guide/Turner ......................................... 9 IFRS Convergence: A Practical Perspective/Ahmed ........................................................................ 4

IFRS Convergence: A Practical Perspective Arif Ahmed, Veena Hingarh 978-1-118-34370-8 / 1-118-34370-0 304 pp. Pub: 01/03/13 International Accounting A ready IFRS reference featured to augment understanding through focused explanations, interpretations, and concise approach.

As more countries adopt International Financial Reporting Standards (IFRS), both professionals and students need a complete resource on the subject. IFRS Convergence: A Global Perspective is designed as a ready reference for professionals and a first stop for the uninitiated. Every standard and all key topics are discussed in detail--from accounting treatments and disclosure to model accounting policy and related interpretations--and tips that identify key aspects of the standards to promote better understanding of the subject are highlighted throughout. A collection of key IFRS terms is also provided.

• Covers the most important information in International Financial Reporting Standards (IFRS), including all standards.

• Designed as a reference for professionals and a starting point for students.

• Includes definitions of all key terms.

Comprehensive and wide-ranging, IFRS Convergence is an essential resource for anyone working with International Financial Reporting Standards.

Arif Ahmed, ICAI, MBA, Professor and Director of South Asian Management Technologies Foundation, is a Chartered Accountant from Institute of Chartered Accountants of India (ICAI). He is an Information Security Management System Lead Auditor from British Standards Institute. His areas of focus are finance and risk management and he has over two decades of post qualification experience in training and strategic consulting. Recognised for his simple and pragmatic explanation of complex issues, Ahmed has been interviewed and quoted throughout the media. He has spoken in various seminars and institutions including the Institute of Chartered Accountants of India, XLRI, and the Institute of Company Secretaries of India. Veena Hingarh, ICAI, CISA, is Joint Director of South Asian Management Technologies Foundation, a center for research, training, and application in the areas of finance and risk management, providing training in areas including IS Auditing, Enterprise Risk Management, Credit Risk Modeling.

A comprehensive IFRS reference for professionals and a practical introduction for students.

An Executive Guide to IFRS: Content, Costs and Benefits to Business Peter Walton 978-0-470-66490-2 / 0-470-66490-8 288 pp. Pub: 08/08/11

Globalisation of financial reporting is proceeding very fast, and managers need to understand the world of IFRS and the main technical issues. In a concise, accessible style, this book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment. It gives invaluable guidance to the manager on the role of financial reporting, and an understanding of why IFRS are useful.

• Interest in IFRS in countries due to converge is growing particularly in heavily committed countries including China, Japan, Canada, India, Brazil, Malaysia, South Korea. The US are moving steadily towards convergence, and the G20 have cited convergence as a priority for return to financial stability.

• Practical and non-technical this is an ideal guide for the executive who needs to get an understanding of the implications of IFRS for his business.

Peter Walton is a professor at ESSEC Business School, Paris, and publisher of International Standard-setting Report and IFRS News which report on the work of the IASB. He has attended nearly all the meetings of the IASB since it was formed in 2001. He has published widely on international financial reporting.

An essential overview of IFRS for management, giving an understanding of background, benefits and costs of convergence Read a sample chapter here

Financial Reporting under IFRS: A Topic Based Approach Wolfgang Dick, Franck Missionier-Piera 978-0-470-68831-1 / 0-470-68831-9 352 pp. Pub: 13/08/10 Financial Accounting

It develops fundamental skills necessary to read and use the information contained in all financial statements. Throughout the book special topics are covered, such as Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3), Operating Segments (IFRS 8). This book explains the principles, and illustrates them based on numerous excerpts of financial reports and examples.

• Increasing global adoption of IFRS means that there is a need for students graduating with IFRS knowledge and expertise.

• This title takes a concise topic based approach, giving precise and clear explanation of the principles presented in as many different circumstances as possible, illustrated by examples and illustrations.

• The book is student oriented throughout, and contains activities, examples of reporting using IFRS from major global company accounts, questions and answers.

Wolfgang Dick is Professor at ESSEC Business School, Paris, and, and Co-Director of ESSEC-KPMG Financial Reporting Chair. He is co-author of the best-selling French IFRS text book Comptabilite financiere en IFRS, published by Pearson. Franck Missonier-Piera is Professor at EMLyon Business School, and co-author of Comptabilite financiere en IFRS.

A concise, clear guide to the implementation of IFRS in financial reporting, illustrated with many examples and real-world accounts and reports. Read a sample chapter here

IFRS and XBRL: How to improve Business Reporting through Technology and Object Tracking Kurt Ramin 978-1-118-36973-9 / 1-118-36973-4 224 pp. Pub: 24/09/12 Financial Accounting • AUTHOR PLATFORM: from a highly respected and

high-profile figure in the IFRS world, a former IASB Director and prolific conference speaker and chair

• TIMELY COVERAGE: covers hot topics in the field including sustainability reporting, integrated reporting and XBRL, and includes a section on implementation tools

• BUSINESS PERSPECTIVE: unlike other IFRS titles, this book highlights the business considerations to be taken into account when implementing IFRS

Financial Accountants, Auditors, Business Executives

Kurt Ramin (Dubai, UAE) is Director and Head of Standards at AccountAbility, and former Commercial Director, IASB, London. He serves as Consultant for the International Accounting Standards Committee Foundation and is Global Chairman (Emeritus) of the XBRL International Steering Committee. He is a member of the Financial Executives International (FEI) and Globalization Oversight Committee (GOC). A former Partner at PwC, New York, Kurt Ramin also is former Chairman at CIPAEN Inc. He has authored numerous articles on international financial reporting, XBRL and capital markets, and has chaired global business conferences and summits in over 70 countries. Cornelis Reiman is an academic with extensive international lecturing experience. He is a member of the advisory board of the Journal of Management, a Director on the Board of the Australian Institute of Management (SA) Graduate School of Business.

A vital overview of IFRS and business reporting covering implementation tools for the standards and integration with narrative reporting, sustainability reporting and technology

Frequently Asked Questions on IFRS Steven Collings 978-1-119-99897-6 / 1-119-99897-2 288 pp. Pub: 01/03/13 International Accounting IFRS became mandatory in European Union in 2005, and many other countries have already followed the European example. Major countries like Brazil, India, Canada, Mexico and Japan will follow in coming years.

IFRS are quite different from other sets of accounting standards, and especially different from US-GAAP. They are principals based, and not based on detailed rules. Under IFRS, users must understand the economic substance of operations, and they must be able to make assumptions, hypothesizes, and estimations leading them to an accounting treatment consistent with the general objective of financial statements under IFRS.

In a handy, easy-to-navigate format, this book provides the answers to some of the most commonly asked questions on International Financial Reporting Standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions and revenue recognition, the book also contains a useful overview of the standards, a glossary of commonly used terms and a ‘test your knowledge’ section. With a full section on the new IFRS for SMEs, and containing real-world examples from financial reports, this book provides a simple way of getting up to speed on these often confusing, principles-based standards.

Steve Collings, Audit & Technical Manager at Leavitt Walmsley Associates, writes extensively on technical matters on Accountingweb.co.uk, and is a partner in the student website, studentaccountant.co.uk. Steve also is freelance lecturer to student accountants and to qualified AAT members on financial reporting and auditing issues.

Other titles in the Frequently Asked Questions… series: FAQ in Anti-Bribery and Corruption licensed: French FAQ in Corporate Finance licensed: French FAQ on Quantitative Finance licensed: French

IFRS Financial Statement Disclosures: A Casebook and Guide Mike Turner, Gavin Huber 978-1-119-95330-2 / 1-119-95330-8 416 pp. Pub: 02/06/13 International Accounting A sourcebook of best practice disclosures, the reports in this book have been selected from a repository of over 2,000 financial statements. The disclosures presented provide technically accurate samples of similar financial statements, as presented by major entities applying IFRS.

Where appropriate, and where this will be of benefit to IFRS financial statement preparers, disclosures have been selected from US GAAP. Including technical topics such as impairment, business combinations, and fair value, each section gives an overview of the topic, outlines specific issues particular to the topic needing special attention, a definition of the detailed disclosure requirements, and sample disclosure presentations from a cross-section of companies.

Mike Turner is a course lecturer and examiner for the US GAAP Diploma (Chartered Accountants Ireland). Mike lectures on a range of IFRS and US GAAP courses, and was former IPSAS expert for NATO. He joined BPP International in Romania in 1997 and moved to Hungary in 2000. He is a US CPA from Los Angeles and has worked in Central and Eastern Europe for some years, including working for Deloitte & Touche. Gavin Huber is a South African Chartered Accountant and managing partner in a consulting business. After training with Deloitte & Touche, he joined the Central European region with Deloitte where he managed various key clients including US multinationals General Motors and Proctor & Gamble. He has 10 years experience in the design, writing and facilitation of US GAAP, IFRS and professional skills courses.

An invaluable source book of technically accurate samples of financial statement disclosures presented by major, global firms.

IFRS Essentials Dieter Christian, Norbert Lüdenbach 978-1-118-49471-4 / 1-118-49471-7 400 pp. Pub: 23/11/12 Accounting Special Topics Practical workbook balances explanation of IFRS rules with their implementation by means of detailed examples. Over 60 percent of the book is example driven which means that the book gives real world illustrations and detailed solutions to aid learning.

• 60% of the content of the book is example-based with fully worked solutions. This helps to facilitate an understanding and application of the rules.

• The book has been constructed with the needs of young professionals in mind using explanations which are short, simple and easy to understand - obscure language and incomplete illustrations are avoided.

• The strong author team has both practical experience at BDO and experience of teaching principles.

The primary market for the book will be professionals in the early years of their accountancy careers. It should have a broad geographical appeal not only in Europe but in other jurisdictions that have adopted IFRS in Asia and emerging markets in Latin America.

Employees in the area of accounting and auditing, especially young professionals and students.

Dr. Dieter Christian is a lecturer at the Vienna University of Economics and Business, several other Austrian universities and various private seminar companies. He is an author in the area of IFRS and Austrian GAAP. He was formerly a Senior Manager and head of the department for IFRS and Austrian GAAP at BDO Austria and also worked in the IFRS department for PricewaterhouseCoopers in Austria. He has a Doctorate in Business Administration and an MBA from Vienna University of Economics and Business. He is a Member of the IFRS working group of the Austrian Financial Reporting and Auditing Committee (AFRAC). Dr. Norbert Lüdenbach is a tax advisor and chartered accountant, and is Head of the IFRS Department of BDO Germany. He is an author of commentaries on IFRS and German GAAP as well as being a lecturer at the University of Freiburg (Germany). He is also the publisher of a practice-oriented German IFRS journal which is published on a monthly basis.

“… Very clear and technically up to date… a good book!” - Steve Collings No German rights

IFRS Essentials

Dieter Christian Norbert Lüdenbach