rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: IFRS essentials
  name:
    name part: Christian, Dieter
    name part: 1977-
    role:
      role term: creator
  name:
    name part: Lüdenbach, Norbert
    name part: 1955-
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: nju
    date issued: 2013
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic resource
    form: remote
    extent: 1 online resource.
  abstract: 60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illust.
  table of contents: WILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements.
  table of contents: 6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet).
  table of contents: 6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows.
  table of contents: 1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed.
  table of contents: 2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility.
  table of contents: 4.6 Presentation and Disclosure.
  note: Dieter Christian, Norbert Lüdenbach.
  note: Includes index.
  note: Includes bibliographical references and index.
  subject:
    title info:
      title: International financial reporting standards
  subject:
    title info:
      title: International financial reporting standards
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    topic: International business enterprises
    topic: Accounting
    topic: Standards
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    topic: International business enterprises
    topic: Accounting
    topic: Standards
  subject:
    topic: International financial reporting standards
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Accounting
    topic: Standards (GAAP, IFRS, etc.)
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    topic: International business enterprises
    topic: Accounting
    topic: Standards
  subject:
    topic: Rechnungslegung
  subject:
    topic: International Financial Reporting Standards
  subject:
    geographic: Deutschland
  classification: HF5681.B2
  classification: 657/.30218
  related item:
    title info:
      title: IFRS essentials
    name:
      name part: Christian, Dieter, 1977-
    origin info:
      publisher: Hoboken, N.J. : Wiley, 2013
    identifier: (DLC) 2012031793
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    title info:
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  identifier: https://doi.org/10.1002/9781119207917
  record info:
    record content source: DLC
    record creation date: 120822
    record change date: 20170124070319.2
    record identifier: ocn808108985
    language of cataloging:
      language term: eng