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Record Nr. |
UNINA9910824866403321 |
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Autore |
MacKenzie Bruce |
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Titolo |
Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
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ISBN |
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1-283-92491-9 |
1-118-41979-0 |
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Edizione |
[10th ed.] |
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Descrizione fisica |
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1 online resource (1072 p.) |
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Disciplina |
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Soggetti |
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Financial statements - Standards |
Accounting - Standards |
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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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Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets |
12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures |
30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance |
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Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index |
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Sommario/riassunto |
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Your one-stop resource for understanding current International Financial Reporting Standards, with 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 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and exp |
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