LEADER 05485nam 2200709 a 450 001 9910965447703321 005 20230817182130.0 010 $a9786612990106 010 $a9781118037096 010 $a111803709X 010 $a9781282990104 010 $a1282990101 010 $a9781118037072 010 $a1118037073 035 $a(CKB)2670000000065938 035 $a(EBL)706668 035 $a(OCoLC)770868726 035 $a(SSID)ssj0000488435 035 $a(PQKBManifestationID)12196212 035 $a(PQKBTitleCode)TC0000488435 035 $a(PQKBWorkID)10458221 035 $a(PQKB)11216274 035 $a(MiAaPQ)EBC706668 035 $a(Au-PeEL)EBL706668 035 $a(CaPaEBR)ebr10441515 035 $a(CaONFJC)MIL299010 035 $a(Perlego)1011827 035 $a(EXLCZ)992670000000065938 100 $a20110302d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley 2011 $einterpretation and application of international financial reporting standards /$fBruce Mackenzie ... [et al.] 205 $a8th ed. 210 $aHoboken, N.J. $cWiley$d2011 215 $a1 online resource (1128 p.) 300 $aIncludes index. 311 08$a9780470554425 311 08$a0470554428 327 $aInterpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS 327 $aCHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS 327 $aPERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES 327 $aFUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS 327 $aPERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 327 $aAPPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP 330 $aA one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. 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