1.

Record Nr.

UNINA9910791985903321

Titolo

Wiley 2012 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]

Pubbl/distr/stampa

Hoboken, NJ, : Wiley

Chichester, : John Wiley [distributor], 2012

ISBN

1-283-42525-4

9786613425256

1-118-22132-X

Edizione

[9th ed.]

Descrizione fisica

1 online resource (1079 p.)

Altri autori (Persone)

MacKenzieBruce

Disciplina

657.30218

Soggetti

Accounting - Standards

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Wiley IFRS 2012: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; Chapter 1 Introduction to International Financial Reporting Standards; Chapter 2 Conceptual Framework; Chapter 3 Presentation of Financial Statements; Chapter 4 Statement of Financial Position; Chapter 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity; Chapter 6 Statement of Cash Flows; Chapter 7 Accounting Policies, Changes in Accounting Estimates, and Errors; Chapter 8 Inventory; Chapter 9 Property, Plant, and Equipment

Chapter 10 Borrowing Costs Chapter 11 Intangible Assets; Chapter 12 Investment Property; Chapter 13 Interests in Associates; Chapter 14 Interests in Joint Ventures; Chapter 15 Business Combinations and Consolidated Financial Statements; Chapter 16 Shareholders' Equity; Chapter 17 Share-Based Payment; Chapter 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; Chapter 19 Employee Benefits; Chapter 20 Revenue Recognition Including Construction Contracts; Chapter 21 Government Grants; Chapter 22 Leases; Chapter 23 Foreign Currency

Chapter 24 Financial Instruments Chapter 25 Fair Value; Chapter 26 Income Taxes; Chapter 27 Earning Per Shares; Chapter 28 Operating



Segments; Chapter 29 Related-Party Disclosures; Chapter 30 Accounting and Reporting by Retirement Benefit Plans; Chapter 31 Agriculture; Chapter 32 Extractive Industries; Chapter 33 Accounting for Insurance Contracts; Chapter 34 Interim Financial Reporting; Chapter 35 Inflation and Hyperinflation; Chapter 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index

Sommario/riassunto

Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book! As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools