00822nam a2200241 i 450099100210064970753620020507160134.0991129s1995 it ||| | ita 8813191987b11608869-39ule_instLE02730481ExLDip.to Studi GiuridiciitaPadoa-Schioppa, Antonio167002Il Medioevo /Antonio Padoa-SchioppaPadova :CEDAM,1995290 p. ;24 cm.Il diritto nella storia d'Europa ;1.b1160886921-09-0602-07-02991002100649707536LE027 ARCHI MA 841LE027-5821le027-E0.00-l- 00000.i1182312402-07-02Medioevo208345UNISALENTOle02701-01-99ma -itait 3106128nam 2200913 a 450 991013903440332120240912170409.097811192079171119207916978111850134411185013499781299402331129940233X97811185013751118501373(CKB)2550000001017874(EBL)1158415(OCoLC)808108985(SSID)ssj0000856283(PQKBManifestationID)11470385(PQKBTitleCode)TC0000856283(PQKBWorkID)10805700(PQKB)11214686(DLC) 2012034450(Au-PeEL)EBL1158415(CaPaEBR)ebr10677848(CaONFJC)MIL471483(Au-PeEL)EBL4035875(CaPaEBR)ebr11110697(OCoLC)927508218(PPN)170611159(OCoLC)857718013(OCoLC)ocn857718013(FR-PaCSA)88813276(CaSebORM)9781118501344(MiAaPQ)EBC1158415(MiAaPQ)EBC4035875(FRCYB88813276)88813276(Perlego)999724(EXLCZ)99255000000101787420120809d2013 uy 0engur|n|---|||||txtccrWiley IFRS essentials /Dieter Christian, Norbert Lüdenbach1st editionHoboken, N.J. Wiley20131 online resource (564 p.)Wiley Regulatory ReportingIncludes index.9781118494714 1118494717 WILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet)6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility4.6 Presentation and Disclosure60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illustWiley Regulatory ReportingInternational financial reporting standards essentialsFinancial statementsStandardsInternational business enterprisesAccountingStandardsAccountingStandardsFinancial statementsStandards.International business enterprisesAccountingStandards.AccountingStandards.657/.30218Christian Dieter1977-953449Lüdenbach Norbert1955-953450MiAaPQMiAaPQMiAaPQBOOK9910139034403321Wiley IFRS essentials2155633UNINA