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Record Nr. |
UNINA9910459163303321 |
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Autore |
MacKenzie Bruce |
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Titolo |
Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, 2011 |
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ISBN |
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1-118-03709-X |
1-282-99010-1 |
9786612990106 |
1-118-03707-3 |
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Edizione |
[8th ed.] |
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Descrizione fisica |
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1 online resource (1128 p.) |
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Disciplina |
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Soggetti |
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Accounting - Standards |
International business enterprises - Accounting |
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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Nota di contenuto |
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Interpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS |
CHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; |
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PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS |
PERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES |
FUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS |
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 |
APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP |
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Sommario/riassunto |
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A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.Covers the most recent International Financial Reporting Standards (IFRS |
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