Wiley IFRS : practical implementation guide and workbook /

• Κύριοι συγγραφείς: Mirza, Abbas Ali, Holt, Graham J. (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, N.J. : John Wiley & Sons, [2011]
• Έκδοση: 3rd ed.
• Σειρά: Wiley Regulatory Reporting.
• Θέματα: International Accounting Standards Board.; Accounting > Standards.; Financial statements > Problems, exercises, etc.; Financial statements > Standards.; International business enterprises > Accounting.; Business.; BUSINESS & ECONOMICS > Accounting > Standards (GAAP, IFRS, etc.); Financial statements.; International Financial Reporting Standards; Electronic books.; Problems and exercises.

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS stand...

Πίνακας περιεχομένων:

• Introduction to International Financial Reporting Standards
• IASB Framework
• Presentation Of Financial Statements (IAS 1)
• Inventories (IAS 2)
• Statement Of Cash Flows (IAS 7)
• Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
• Events after the Reporting Period (IAS 10)
• Construction Contracts (IAS 11)
• Income Taxes (IAS 12)
• Property, Plant, and Equipment (IAS 16)
• Leases (IAS 17)
• Revenue (IAS 18)
• Employee Benefits (IAS 19)
• Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)
• The Effects of Changes in Foreign Exchange Rates (IAS 21)
• Borrowing Costs (IAS 23)
• Related-Party Disclosures (IAS 24)
• Accounting and Reporting by Retirement Benefit Plans (IAS 26)
• Consolidated and Separate Financial Statements (IAS 27)
• Investments in Associates (IAS 28)
• Financial Reporting in Hyperinflationary Economies (IAS 29)
• Interests in Joint Ventures (IAS 31)
• Financial Instruments: Presentation (IAS 32)
• Financial Instruments: Recognition and Measurement (IAS 39)
• Earnings Per Share (IAS 33)
• Interim Financial Reporting (IAS 34)
• Impairment of Assets (IAS 36)
• Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)
• Intangible Assets (IAS 38)
• Investment Property (IAS 40)
• Agriculture (IAS 41)
• First-Time Adoption of International Financial Reporting Standards (IFRS 1)
• Share-Based Payments (IFRS 2)
• Business Combinations (IFRS 3)
• Insurance Contracts (IFRS 4)
• Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5)
• Exploration for and Evaluation of Mineral Resources (IFRS 6)
• Financial Instruments: Disclosures (IFRS 7)
• Operating Segments (IFRS 8)
• Financial Instruments (IFRS 9)
• IFRS for SMEs.