IFRS and US GAAP, with Website A Comprehensive Comparison, by Shamrock, Steven E.
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- ISBN: 9781118144305 | 1118144309
- Cover: Paperback
- Copyright: 4/3/2012
IFRS and US GAAP: A Comprehensive Comparision provides instruction in accounting under International Financial Reporting Standards (IFRS) in the context of US Accounting Standards. Practical and theoretical application is a major component of the book, emphasizing the much greater degree of professional judgment that is needed for IFRS. The most compelling feature is that it prepares US accountants to be facile and knowledgeable with IFRS using the substantial similarity it has with US GAAP as a context. A heavy emphasis is placed on practical examples. The book also includes a case study using IFRS 1 - First Time Adoption. In addition to traditional text, theoretical summaries simplify the understnding of the topic within the overarching IFRS and US GAAP frameworks.