LEADER 05874nam 22007933u 450 001 9910454428203321 005 20210106192139.0 010 $a1-282-34855-8 010 $a9786612348556 010 $a0-470-69441-6 035 $a(CKB)1000000000725507 035 $a(EBL)470782 035 $a(OCoLC)609849831 035 $a(SSID)ssj0000300086 035 $a(PQKBManifestationID)11242845 035 $a(PQKBTitleCode)TC0000300086 035 $a(PQKBWorkID)10252471 035 $a(PQKB)10840472 035 $a(MiAaPQ)EBC470782 035 $a(EXLCZ)991000000000725507 100 $a20130610d2008|||| u|| | 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInternational GAAP 2008$b[electronic resource] $eGenerally Accepted Accounting Practice under International Financial Reporting Standards 210 $aHoboken $cWiley$d2008 215 $a1 online resource (3166 p.) 300 $aDescription based upon print version of record. 311 $a0-470-99614-5 327 $aInternational GAAP 2008: Generally Accepted Accounting Practice Under International Financial Reporting Standards; About this book; Foreword; Preface; List of chapters; Detailed contents; Abbreviations; Authoritative literature; Chapter 1: The development of International GAAP; 1 THE EVOLUTION OF THE INTERNATIONAL ACCOUNTING STANDARDS BOARD; 2 THE RECONSTITUTION OF THE IASC; 3 THE IASB'S TECHNICAL AGENDA AND GLOBAL CONVERGENCE; 4 FINANCIAL REPORTING IN COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS; 5 THE MOVE TO IFRS IN THE EUROPEAN UNION 327 $a6 THE ADOPTION OF IFRS OUTSIDE THE EUROPEAN UNION7 WHAT CONSTITUTES INTERNATIONAL GAAP?; 8 CONCLUSION; Chapter 2: The quest for a conceptual framework for financial reporting; 1 INTRODUCTION; 2 THE DEVELOPMENT OF A US CONCEPTUAL FRAMEWORK; 3 THE IASB'S CONCEPTUAL FRAMEWORK; 4 OTHER FRAMEWORK ENDEAVOURS; 5 CONVERGENCE AND THE IASB-FASB FRAMEWORK PROJECT; 6 MEASUREMENT; 7 CONCLUSION; Chapter 3: Presentation of financial statements and accounting policies; 1 INTRODUCTION; 2 THE PURPOSE AND COMPOSITION OF FINANCIAL STATEMENTS; 3 THE STRUCTURE OF FINANCIAL STATEMENTS; 4 ACCOUNTING POLICIES 327 $a5 DISCLOSURE REQUIREMENTS6 FUTURE DEVELOPMENTS; 7 CONCLUSION; Chapter 4: Non-current assets held for sale and discontinued operations; 1 INTRODUCTION; 2 NON-CURRENT ASSETS (AND DISPOSAL GROUPS) HELD FOR SALE; 3 DISCONTINUED OPERATIONS; 4 COMPARATIVE INFORMATION; 5 DISCLOSURE REQUIREMENTS; 6 CONCLUSION; Chapter 5: First-time adoption; 1 INTRODUCTION; 2 REQUIREMENTS OF IFRS 1; 3 PRACTICAL ISSUES; 4 CONCLUSION; Chapter 6: Consolidated and separate financial statements; 1 THE CONCEPT OF A GROUP; 2 DEVELOPMENT OF IAS 27; 3 DEFINITION OF SUBSIDIARY 327 $a4 REQUIREMENT TO PREPARE CONSOLIDATED FINANCIAL STATEMENTS5 SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS; 6 CONSOLIDATION PROCEDURES; 7 SEPARATE FINANCIAL STATEMENTS; 8 DISCLOSURE; 9 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 10 FUTURE DEVELOPMENTS; Chapter 7: Business combinations and goodwill; 1 INTRODUCTION; 2 BUSINESS COMBINATIONS; 3 GOODWILL; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 FUTURE DEVELOPMENTS; 6 CONCLUSION; Chapter 8: Associates; 1 INTRODUCTION; 2 SCOPE OF IAS 28; 3 APPLICATION OF THE EQUITY METHOD; 4 IMPAIRMENT LOSSES; 5 PRESENTATION AND DISCLOSURE 327 $a6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES7 CONCLUSION; Chapter 9: Joint ventures; 1 INTRODUCTION; 2 SCOPE OF IAS 31; 3 ACCOUNTING REQUIREMENTS; 4 PRESENTATION AND DISCLOSURE; 5 PRACTICAL ISSUES; 6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 7 FUTURE DEVELOPMENTS IN JOINT VENTURE ACCOUNTING; Chapter 10: Foreign exchange; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 21; 3 PRACTICAL ISSUES; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 CONCLUSION; Chapter 11: Hyperinflation; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 29; 3 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES 327 $a4 PRACTICAL PROBLEMS 330 $aIFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropri 606 $aAccounting -- Standards -- Periodicals 606 $aAccounting -- Standards 606 $aFinancial statements -- Periodicals 606 $aFinancial statements 606 $aInternational financial reporting standards -- Periodicals 606 $aInternational financial reporting standards 606 $aAccounting$2HILCC 606 $aCommerce$2HILCC 606 $aBusiness & Economics$2HILCC 608 $aElectronic books. 615 4$aAccounting -- Standards -- Periodicals. 615 4$aAccounting -- Standards. 615 4$aFinancial statements -- Periodicals. 615 4$aFinancial statements. 615 4$aInternational financial reporting standards -- Periodicals. 615 4$aInternational financial reporting standards. 615 7$aAccounting 615 7$aCommerce 615 7$aBusiness & Economics 676 $a657 676 $a657.0218 700 $aBonham$b Mike$0986958 701 $aYoung$b Ernst &$0986959 712 02$aErnst & Young LLP Staff 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910454428203321 996 $aInternational GAAP 2008$92255470 997 $aUNINA LEADER 01718nam 2200349 n 450 001 996391759903316 005 20200824121827.0 035 $a(CKB)4940000000104311 035 $a(EEBO)2264183819 035 $a(UnM)99850463e 035 $a(UnM)99850463 035 $a(EXLCZ)994940000000104311 100 $a19920304d1619 uy | 101 0 $aeng 135 $aurbn||||a|bb| 200 14$aThe famous and renovvned historie of Primaleon of Greece, sonne to the great and mighty Prince Palmerin d'Oliua, Emperour of Constantinople$b[electronic resource] $eDescribing his knightly deedes of armes, as also the memorable aduentures of Prince Edvvard of England: and continuing the former history of Palmendos, brother to the fortunate Prince Primaleon, &c. 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Pool; prepared in cooperation with the Arizona Department of Water Resources and Yavapai County 210 1$aReston, Virginia :$cU.S. Department of the Interior, U.S. Geological Survey,$d2016. 215 $a1 online resource (vi, 38 pages) $ccolor illustrations 225 1 $aScientific investigations report ;$v2016-5115 320 $aIncludes bibliographical references (pages 30-31). 606 $aGroundwater$zArizona$xMathematical models 606 $aWater levels$zArizona 615 0$aGroundwater$xMathematical models. 615 0$aWater levels 700 $aPool$b D. R.$01383150 712 02$aGeological Survey (U.S.), 712 02$aArizona.$bDepartment of Water Resources. 712 02$aYavapai County (Ariz.) 801 0$bGPO 801 1$bGPO 801 2$bGPO 906 $aBOOK 912 $a9910708076703321 996 $aSimulation of groundwater withdrawal scenarios for the Redwall-Muav and Coconino aquifer systems of northern and central Arizona$93498878 997 $aUNINA