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International GAAP 2008 : generally accepted accounting practice under international financial reporting standards / / Mike Bonham ... [et al.]
| International GAAP 2008 : generally accepted accounting practice under international financial reporting standards / / Mike Bonham ... [et al.] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex, England, : J. Wiley & Sons, 2008 |
| Descrizione fisica | 1 online resource (3166 p.) |
| Disciplina |
657
657.0218 |
| Altri autori (Persone) | BonhamMike |
| Soggetto topico |
Accounting - Standards
Financial statements |
| ISBN |
9786612348556
9781282348554 1282348558 9780470694411 0470694416 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Altri titoli varianti |
International financial reporting standards
Generally accepted accounting practice under International financial reporting standards |
| Record Nr. | UNINA-9911096172103321 |
| Chichester, West Sussex, England, : J. Wiley & Sons, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International GAAP 2008 : generally accepted accounting practice under international financial reporting standards / / Mike Bonham ... [et al.]
| International GAAP 2008 : generally accepted accounting practice under international financial reporting standards / / Mike Bonham ... [et al.] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Wiley, 2008 |
| Descrizione fisica | 1 online resource (3166 p.) |
| Disciplina |
657
657.0218 |
| Altri autori (Persone) | BonhamMike |
| Soggetto topico |
Accounting - Standards
Financial statements |
| ISBN |
9786612348556
9781282348554 1282348558 9780470694411 0470694416 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Altri titoli varianti |
International financial reporting standards
Generally accepted accounting practice under International financial reporting standards |
| Record Nr. | UNINA-9911145527703321 |
| Wiley, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International GAAP 2008 : generally accepted accounting practice under intenational financial reporting standards / Mike Bonham...[et al.]
| International GAAP 2008 : generally accepted accounting practice under intenational financial reporting standards / Mike Bonham...[et al.] |
| Pubbl/distr/stampa | Chichester : Ernst & Young, copyr. 2007 |
| Descrizione fisica | 2 v. ([234], 2912 p.) ; 25 cm |
| Disciplina | 657.0218 |
| Soggetto topico | Aziende - Contabilità - Standardizzazione |
| ISBN | 978-0-470-99614-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | International financial reporting standards |
| Record Nr. | UNISA-990003089540203316 |
| Chichester : Ernst & Young, copyr. 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||