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Record Nr. |
UNINA9910139337403321 |
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Autore |
Dick Wolfgang <1965-> |
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Titolo |
Financial reporting under IFRS [[electronic resource] ] : a topic based approach / / Wolfgang Dick, Franck Missionier-Piera |
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Pubbl/distr/stampa |
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ISBN |
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0-470-97162-2 |
1-118-37276-X |
1-283-02591-4 |
9786613025913 |
0-470-97385-4 |
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Descrizione fisica |
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1 online resource (360 p.) |
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Collana |
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Wiley Regulatory Reporting ; ; v.2 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Accounting - Standards |
Financial statements |
International finance |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Financial Reporting under IFRS; Contents; Foreword; Introduction; Acknowledgements; 1 Financial Statements and Accounting Mechanisms; 2 Income from Ordinary Activities; 3 Current Assets; 4 Non-financial Liabilities; 5 Non-current Assets; 6 Financing; 7 Taxation; 8 Group Accounts; 9 Financial Analysis and Communication; 10 The IASB and Development of the IFRS; Index |
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Sommario/riassunto |
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The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained |
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