LEADER 03945nam 2200565Ia 450 001 9910791985903321 005 20230802012541.0 010 $a1-283-42525-4 010 $a9786613425256 010 $a1-118-22132-X 035 $a(CKB)2560000000079126 035 $a(EBL)817950 035 $a(OCoLC)772844560 035 $a(SSID)ssj0000668010 035 $a(PQKBManifestationID)12244425 035 $a(PQKBTitleCode)TC0000668010 035 $a(PQKBWorkID)10699066 035 $a(PQKB)11496432 035 $a(MiAaPQ)EBC817950 035 $a(Au-PeEL)EBL817950 035 $a(CaPaEBR)ebr10523993 035 $a(CaONFJC)MIL342525 035 $a(EXLCZ)992560000000079126 100 $a20100902d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aWiley 2012 interpretation and application of international financial reporting standards$b[electronic resource] /$fBruce Mackenzie ... [et al.] 205 $a9th ed. 210 $aHoboken, NJ $cWiley ;$aChichester $cJohn Wiley [distributor]$d2012 215 $a1 online resource (1079 p.) 300 $aIncludes index. 311 $a0-470-92399-7 327 $aWiley IFRS 2012: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; Chapter 1 Introduction to International Financial Reporting Standards; Chapter 2 Conceptual Framework; Chapter 3 Presentation of Financial Statements; Chapter 4 Statement of Financial Position; Chapter 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity; Chapter 6 Statement of Cash Flows; Chapter 7 Accounting Policies, Changes in Accounting Estimates, and Errors; Chapter 8 Inventory; Chapter 9 Property, Plant, and Equipment 327 $aChapter 10 Borrowing Costs Chapter 11 Intangible Assets; Chapter 12 Investment Property; Chapter 13 Interests in Associates; Chapter 14 Interests in Joint Ventures; Chapter 15 Business Combinations and Consolidated Financial Statements; Chapter 16 Shareholders' Equity; Chapter 17 Share-Based Payment; Chapter 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; Chapter 19 Employee Benefits; Chapter 20 Revenue Recognition Including Construction Contracts; Chapter 21 Government Grants; Chapter 22 Leases; Chapter 23 Foreign Currency 327 $aChapter 24 Financial Instruments Chapter 25 Fair Value; Chapter 26 Income Taxes; Chapter 27 Earning Per Shares; Chapter 28 Operating Segments; Chapter 29 Related-Party Disclosures; Chapter 30 Accounting and Reporting by Retirement Benefit Plans; Chapter 31 Agriculture; Chapter 32 Extractive Industries; Chapter 33 Accounting for Insurance Contracts; Chapter 34 Interim Financial Reporting; Chapter 35 Inflation and Hyperinflation; Chapter 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index 330 $aYour one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes 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 2012 provides the necessary tools 606 $aAccounting$xStandards 615 0$aAccounting$xStandards. 676 $a657.30218 701 $aMacKenzie$b Bruce$0888175 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910791985903321 996 $aWiley 2012 interpretation and application of international financial reporting standards$93723239 997 $aUNINA