International GAAP 2008 [[electronic resource] ] : Generally Accepted Accounting Practice under International Financial Reporting Standards

• Autore: Bonham Mike
• Pubblicazione: Hoboken, : Wiley, 2008
• Descrizione fisica: 1 online resource (3166 p.)
• Disciplina: 657; 657.0218
• Soggetto topico: Accounting -- Standards -- Periodicals; Accounting -- Standards; Financial statements -- Periodicals; Financial statements; International financial reporting standards -- Periodicals; International financial reporting standards; Accounting; Commerce; Business & Economics
• Altri autori: YoungErnst &
• Note generali: Description based upon print version of record.
• Nota di contenuto: International 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 ; 6 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 ; 5 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 ; 4 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 ; 6 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 ; 4 PRACTICAL PROBLEMS
• Sommario/riassunto: IFRSs, 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
• Titolo autorizzato: International GAAP 2008
• ISBN: 1-282-34855-8; 9786612348556; 0-470-69441-6
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910828207103321
• Lo trovi qui: Univ. Federico II