LEADER 02832nam 2200637Ia 450 001 9910139337403321 005 20170810194821.0 010 $a0-470-97162-2 010 $a1-118-37276-X 010 $a1-283-02591-4 010 $a9786613025913 010 $a0-470-97385-4 035 $a(CKB)2560000000060944 035 $a(EBL)661727 035 $a(OCoLC)705538812 035 $a(SSID)ssj0000484368 035 $a(PQKBManifestationID)11284736 035 $a(PQKBTitleCode)TC0000484368 035 $a(PQKBWorkID)10594606 035 $a(PQKB)11645638 035 $a(MiAaPQ)EBC661727 035 $a(EXLCZ)992560000000060944 100 $a20100525d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial reporting under IFRS$b[electronic resource] $ea topic based approach /$fWolfgang Dick, Franck Missionier-Piera 210 $aNew York $cWiley$d2010 215 $a1 online resource (360 p.) 225 1 $aWiley Regulatory Reporting ;$vv.2 300 $aDescription based upon print version of record. 311 $a0-470-68831-9 320 $aIncludes bibliographical references and index. 327 $aFinancial 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 330 $aThe International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examp 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards 606 $aFinancial statements 606 $aInternational finance 608 $aElectronic books. 615 0$aAccounting$xStandards. 615 0$aFinancial statements. 615 0$aInternational finance. 676 $a657.3 676 $a657/.3 700 $aDick$b Wolfgang$f1965-$0921702 701 $aMissionier-Piera$b Franck$0921703 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139337403321 996 $aFinancial reporting under IFRS$92067936 997 $aUNINA