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Wiley 2012 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Wiley 2012 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Edizione | [9th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
| Descrizione fisica | 1 online resource (1079 p.) |
| Disciplina | 657.30218 |
| Altri autori (Persone) | MacKenzieBruce |
| Soggetto topico | Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-42525-4
9786613425256 1-118-22132-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley 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
Chapter 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 Chapter 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 |
| Record Nr. | UNINA-9910465483403321 |
| Hoboken, NJ, : Wiley | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2012 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Wiley 2012 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Edizione | [9th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
| Descrizione fisica | 1 online resource (1079 p.) |
| Disciplina | 657.30218 |
| Altri autori (Persone) | MacKenzieBruce |
| Soggetto topico | Accounting - Standards |
| ISBN |
1-283-42525-4
9786613425256 1-118-22132-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley 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
Chapter 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 Chapter 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 |
| Record Nr. | UNINA-9910791985903321 |
| Hoboken, NJ, : Wiley | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2012 interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.]
| Wiley 2012 interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
| Edizione | [9th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
| Descrizione fisica | 1 online resource (1079 p.) |
| Disciplina | 657.30218 |
| Altri autori (Persone) | MacKenzieBruce |
| Soggetto topico | Accounting - Standards |
| ISBN |
1-283-42525-4
9786613425256 1-118-22132-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley 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
Chapter 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 Chapter 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 |
| Record Nr. | UNINA-9910817724203321 |
| Hoboken, NJ, : Wiley | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley IFRS 2014 : Interpretation and Application of International Financial Reporting Standards / / Bruce Mackenzie [and six others]
| Wiley IFRS 2014 : Interpretation and Application of International Financial Reporting Standards / / Bruce Mackenzie [and six others] |
| Edizione | [11th ed.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (1067 p.) |
| Disciplina | 657.30218 |
| Altri autori (Persone) | MacKenzieBruce |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico | Financial statements - Standards |
| ISBN |
1-118-87043-3
1-118-87037-9 1-118-87035-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface; About the Authors; Chapter 1 Introduction to International Financial Reporting Standards; Introduction; Origins and Early History of the IASB; The Current Structure; Process of IFRS Standard Setting; Convergence: The IASB and Financial Reporting in the US; The IASB and Europe; IFRS for SMEs; Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC); Appendix B: Projects Completed the Previous Year; Appendix C: IFRS for SMEs; Chapter 2 Conceptual Framework; Introduction
Conceptual Framework for Financial Reporting 2010Purpose and Status; The Accounting Model; The Objective of General-Purpose Financial Statements; Qualitative Characteristics of Useful Financial Information; The 1989 Framework: The Remaining Text; Conceptual Framework Project; Hierarchy of Standards; IFRS Practice Statement Management Commentary; Nature and Scope; Principles; Qualitative Characteristics; Presentation; Elements; US GAAP Comparison; Chapter 3 Presentation of Financial Statements; Introduction; Scope; Definitions of Terms; Financial Statements; Objective Purpose of Financial StatementsGeneral Features; Fair Presentation and Compliance with IFRS; Structure and Content; Complete Set of Financial Statements; Future Developments; Illustrative Financial Statements; US GAAP Comparison; Chapter 4 Statement of Financial Position; Introduction; Scope; Definitions of Terms; General Concepts, Structure and Content; General Concepts; Structure and Content; Classification of Assets; Classification of Liabilities; Classification of Shareholders' Equity; US GAAP Comparison Chapter 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in EquityIntroduction; Amendments Effective during 2011; Scope; Definitions of Terms; Elements of Financial Statements; Other Terminology; Concepts of Income; Recognition and Measurement; Statement of Profit or Loss and Other Comprehensive Income; Presentation in the Profit or Loss Section; Other Comprehensive Income; Reclassification Adjustments: An Example; Statement of Changes in Equity; US GAAP Comparison; Chapter 6 Statement of Cash Flows; Introduction; Scope; Definitions of Terms; Background Benefits of Statement of Cash FlowsExclusion of Noncash Transactions; Components of Cash and Cash Equivalents; Presentation; Classifications in the Statement of Cash Flows; Reporting Cash Flows from Operating Activities; Other Requirements; Disclosures and Examples; Other Disclosures Required or Recommended by IAS 7; Consolidated Statement of Cash Flows; US GAAP Comparison; Chapter 7 Accounting Policies, Changes in Accounting Estimates, and Errors; Introduction; Scope; Definitions of Terms; Importance of Comparability and Consistency in Financial Reporting; Accounting Policy Selecting Accounting Policies |
| Record Nr. | UNINA-9910140435503321 |
| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley IFRS 2014 : Interpretation and Application of International Financial Reporting Standards / / Bruce Mackenzie [and six others]
| Wiley IFRS 2014 : Interpretation and Application of International Financial Reporting Standards / / Bruce Mackenzie [and six others] |
| Edizione | [11th ed.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (1067 p.) |
| Disciplina | 657.30218 |
| Altri autori (Persone) | MacKenzieBruce |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico | Financial statements - Standards |
| ISBN |
1-118-87043-3
1-118-87037-9 1-118-87035-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface; About the Authors; Chapter 1 Introduction to International Financial Reporting Standards; Introduction; Origins and Early History of the IASB; The Current Structure; Process of IFRS Standard Setting; Convergence: The IASB and Financial Reporting in the US; The IASB and Europe; IFRS for SMEs; Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC); Appendix B: Projects Completed the Previous Year; Appendix C: IFRS for SMEs; Chapter 2 Conceptual Framework; Introduction
Conceptual Framework for Financial Reporting 2010Purpose and Status; The Accounting Model; The Objective of General-Purpose Financial Statements; Qualitative Characteristics of Useful Financial Information; The 1989 Framework: The Remaining Text; Conceptual Framework Project; Hierarchy of Standards; IFRS Practice Statement Management Commentary; Nature and Scope; Principles; Qualitative Characteristics; Presentation; Elements; US GAAP Comparison; Chapter 3 Presentation of Financial Statements; Introduction; Scope; Definitions of Terms; Financial Statements; Objective Purpose of Financial StatementsGeneral Features; Fair Presentation and Compliance with IFRS; Structure and Content; Complete Set of Financial Statements; Future Developments; Illustrative Financial Statements; US GAAP Comparison; Chapter 4 Statement of Financial Position; Introduction; Scope; Definitions of Terms; General Concepts, Structure and Content; General Concepts; Structure and Content; Classification of Assets; Classification of Liabilities; Classification of Shareholders' Equity; US GAAP Comparison Chapter 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in EquityIntroduction; Amendments Effective during 2011; Scope; Definitions of Terms; Elements of Financial Statements; Other Terminology; Concepts of Income; Recognition and Measurement; Statement of Profit or Loss and Other Comprehensive Income; Presentation in the Profit or Loss Section; Other Comprehensive Income; Reclassification Adjustments: An Example; Statement of Changes in Equity; US GAAP Comparison; Chapter 6 Statement of Cash Flows; Introduction; Scope; Definitions of Terms; Background Benefits of Statement of Cash FlowsExclusion of Noncash Transactions; Components of Cash and Cash Equivalents; Presentation; Classifications in the Statement of Cash Flows; Reporting Cash Flows from Operating Activities; Other Requirements; Disclosures and Examples; Other Disclosures Required or Recommended by IAS 7; Consolidated Statement of Cash Flows; US GAAP Comparison; Chapter 7 Accounting Policies, Changes in Accounting Estimates, and Errors; Introduction; Scope; Definitions of Terms; Importance of Comparability and Consistency in Financial Reporting; Accounting Policy Selecting Accounting Policies |
| Record Nr. | UNINA-9910816476503321 |
| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||