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03626nam a2200817 4500 |
| 001 |
ocn797826513 |
| 003 |
OCoLC |
| 005 |
20170124070719.5 |
| 006 |
m o d |
| 007 |
cr cn||||||||| |
| 008 |
120524s2012 enk ob 001 0 eng d |
| 040 |
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|a E7B
|b eng
|e pn
|c E7B
|d OCLCF
|d OCLCQ
|d YDXCP
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|d DG1
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0 |
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|a 657.02/1873
|2 23
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| 049 |
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|a MAIN
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| 100 |
1 |
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|a Bellandi, Francesco.
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1 |
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|a Wiley dual reporting for equity and other comprehensive income :
|b under IFRSs and U.S. GAAP /
|c by Francesco Bellandi.
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3 |
0 |
|a Dual reporting for equity and other comprehensive income
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| 264 |
|
1 |
|a West Sussex [England] :
|b John Wiley & Sons,
|c 2012.
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| 300 |
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|a 1 online resource (xx, 436 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 347 |
|
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|a data file
|2 rda
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| 380 |
|
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|a Bibliography
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| 504 |
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|a Includes bibliographical references and index.
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| 505 |
0 |
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|a Introduction and Scope of Book -- Views on Equity and Implications -- Reserves -- Equity Section of the Statement of Financial Position -- Additional Paid-In Capital -- Retained Earnings -- Other Comprehensive Income -- Presentation of Taxes on Equity Items.
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| 520 |
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|a Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements.
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| 630 |
0 |
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|a International financial reporting standards.
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| 630 |
0 |
7 |
|a International financial reporting standards.
|2 fast
|0 (OCoLC)fst01784724
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| 650 |
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|a Accounting
|x Standards.
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| 650 |
|
0 |
|a Financial statements
|x Standards.
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| 650 |
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0 |
|a Income.
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| 650 |
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0 |
|a Equity.
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| 650 |
|
7 |
|a BUSINESS & ECONOMICS
|x Accounting
|x Standards (GAAP, IFRS, etc.)
|2 bisacsh
|
| 650 |
|
7 |
|a Accounting
|x Standards.
|2 fast
|0 (OCoLC)fst00795458
|
| 650 |
|
7 |
|a Equity.
|2 fast
|0 (OCoLC)fst00914585
|
| 650 |
|
7 |
|a Financial statements
|x Standards.
|2 fast
|0 (OCoLC)fst00924803
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| 650 |
|
7 |
|a Income.
|2 fast
|0 (OCoLC)fst00968635
|
| 655 |
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4 |
|a Electronic books.
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| 776 |
0 |
8 |
|i Print version:
|z 9781119950967
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| 856 |
4 |
0 |
|u https://doi.org/10.1002/9781119208334
|z Full Text via HEAL-Link
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| 994 |
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|a 92
|b DG1
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