LEADER 04637nam 2200781 a 450 001 9911019124303321 005 20200520144314.0 010 $a9786613072283 010 $a9781119200543 010 $a1119200547 010 $a9781283072281 010 $a1283072289 010 $a9781118017647 010 $a1118017641 010 $a9781118017623 010 $a1118017625 035 $a(CKB)2670000000077515 035 $a(EBL)674997 035 $a(OCoLC)731512536 035 $a(SSID)ssj0000542659 035 $a(PQKBManifestationID)11336195 035 $a(PQKBTitleCode)TC0000542659 035 $a(PQKBWorkID)10511470 035 $a(PQKB)10158786 035 $a(MiAaPQ)EBC674997 035 $a(CaSebORM)9781118017647 035 $a(OCoLC)875001713 035 $a(OCoLC)ocn875001713 035 $a(FR-PaCSA)88803235 035 $a(FRCYB88803235)88803235 035 $a(Perlego)1012109 035 $a(EXLCZ)992670000000077515 100 $a20110408d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley IFRS $epractical implementation guide and workbook /$fAbbas Ali Mirza, Graham J. Holt 205 $a3rd ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons, Inc.$d2011 215 $a1 online resource (604 p.) 225 1 $aWiley Regulatory Reporting ;$vv.3 300 $aIncludes index. 311 08$a9780470647912 311 08$a0470647914 327 $aContents; Forewords to First Edition; Preface; Acknoledgements; About the Authors; 1 Introduction to International Financial Reporting Standards; 2 IASB Framework; 3 Presentation of Financial Statements (IAS 1); 4 Inventories (IAS 2); 5 Statement of Cash Flows (IAS 7); 6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8); 7 Events After the Reporting Period (IAS 10); 8 Construction Contracts (IAS 11); 9 Income Taxes (IAS 12); 10 Property, Plant, and Equipment (IAS 16); 11 Leases (IAS 17); 12 Revenue (IAS 18); 13 Employee Benefits (IAS 19) 327 $a14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)15 The Effects of Changes in Foreign Exchange Rates (IAS 21); 16 Borrowing Costs (IAS 23); 17 Related-Party Disclosures (IAS 24); 18 Accounting and Reporting by Retirement Benefit Plans (IAS 26); 19 Consolidated and Separate Financial Statements (IAS 27); 20 Investments in Associates (IAS 28); 21 Financial Reporting in Hyperinflationary Economies; 22 Interests in Joint Ventures (IAS 31); 23 Financial Instruments: Presentation (IAS 32); 24 Financial Instruments: Recognition and Measurement (IAS 39) 327 $a25 Earnings Per Share (IAS 33)26 Interim Financial Reporting (IAS 34); 27 Impairment of Assets (IAS 36); 28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37); 29 Intangible Assets (IAS 38); 30 Investment Property (IAS 40); 31 Agriculture (IAS 41); 32 First-Time Adoption of International Financial Reporting Standards (IFRS 1); 33 Share-Based Payments (IFRS 2); 34 Business Combinations (IFRS 3); 35 Insurance Contracts (IFRS 4); 36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5); 37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 327 $a38 Financial Instruments: Disclosures (IFRS 7)39 Operating Segments (IFRS 8); 40 Financial Instruments (IFRS 9); 41 IFRS for SMEs; Answers for Multiple-Choice Questions; Index 330 $a- Explanations of IFRS and IFRIC interpretations- Practical insights into implementation issues- Worked-out illustrations and examples- Case studies with solutions- Multiple-choice questions with answers- Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand 410 0$aWiley Regulatory Reporting 517 1 $aWiley IFRS 517 3 $aInternational Financial Reporting Standards 606 $aAccounting$xStandards 606 $aInternational business enterprises$xAccounting 615 0$aAccounting$xStandards. 615 0$aInternational business enterprises$xAccounting. 676 $a657.30218 700 $aMirza$b Abbas A$01839181 701 $aHolt$b Graham J$0600597 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911019124303321 996 $aWiley IFRS$94418333 997 $aUNINA