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Dr. Epstein served as the lead author of 14 annual editions of Wiley IFRS (1997 through 2010), and 26 annual editions of Wiley GAAP (1985 through 2010), all published by John Wiley & Sons.
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IFRS Standing Interpretations Committee (SIC) Standards
Listed below are interpretive materials regarding International Financial Reporting Standards (IFRS). Recent revisions are noted in parentheses. This material is excerpted from Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards.
| IFRS SIC Standard |
Description of IFRS SIC Standard |
| SIC 7 |
Introduction of the Euro |
| SIC 10 |
Government Assistance No Specific Relation to Operating Activities |
| SIC 12 |
Consolidation Special-Purpose Entities (SPE) |
| SIC 13 |
Jointly Controlled Entities Nonmonetary Contributions by Venturers |
| SIC 15 |
Operating Leases Incentives |
| SIC 21 |
Income Taxes Recovery of Revalued Nondepreciable Assets |
| SIC 25 |
Income Taxes Changes in the Tax Status of an Enterprise or Its Shareholders |
| SIC 27 |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| SIC 29 |
Disclosure Service Concession Arrangements |
| SIC 31 |
Revenue Barter Transactions Involving Advertising Services |
| SIC 32 |
Intangible Assets Web Site Costs |
Contact IFRS international accountant Dr. Barry Epstein, CPA for more information. He can be reached at BEpstein@SSandG.com or 312-464-3520. Learn more about Dr. Epstein at www.ifrsaccountant.com.
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