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Record Nr. |
UNINA9911019378103321 |
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Autore |
Dick Wolfgang <1965-> |
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Titolo |
Financial reporting under IFRS : 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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9786613025913 |
9780470971628 |
0470971622 |
9781118372760 |
111837276X |
9781283025911 |
1283025914 |
9780470973851 |
0470973854 |
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Edizione |
[2nd ed.] |
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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 |
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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 |
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