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  <titleInfo>
    <title>Wiley IFRS policies and procedures</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Wiley International accounting and financial reporting standards policies and procedures</title>
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  <titleInfo type="alternative">
    <title>IFRS policies and procedures</title>
  </titleInfo>
  <name type="personal">
    <namePart>Epstein, Barry Jay</namePart>
    <namePart type="date">1946-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Jermakowicz, Eva K.</namePart>
  </name>
  <name type="corporate">
    <namePart>ebrary, Inc</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="local">Electronic books.</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Hoboken, N.J</placeTerm>
    </place>
    <publisher>John Wiley &amp; Sons</publisher>
    <dateIssued>c2008</dateIssued>
    <dateIssued encoding="marc">2008</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">electronic</form>
    <extent>469 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Researching IFRS implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies after the reporting period -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Shareholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.</tableOfContents>
  <note type="statement of responsibility">Barry J. Epstein, Eva K. Jermakowicz.</note>
  <note>Includes index.</note>
  <note>Electronic reproduction. Palo Alto, Calif. : ebrary, 2009. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
  </subject>
  <subject authority="lcsh">
    <topic>International business enterprises</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5626 .E673 2008eb</classification>
  <classification authority="ddc" edition="22">657.3 EPW</classification>
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      <title>Wiley IFRS 2005</title>
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    <name type="personal">
      <namePart>Epstein, Barry Jay,</namePart>
      <namePart type="date">1946-</namePart>
    </name>
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  <identifier type="uri">http://www.columbia.edu/cgi-bin/cul/resolve?clio7748389</identifier>
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