International GAAP 2012 generally accepted accounting practice under international financial reporting standards
International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for t...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Chichester, West Sussex, England :
Ernst & Young
2012.
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| Edición: | 2nd ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009627975106719 |
Tabla de Contenidos:
- International GAAP®2012; About this book; Preface; List of chapters; Abbreviations; Authoritative literature; Volume 1 Chapters 1 to 21; 1 International GAAP; 2 The IASB's Conceptual Framework; 3 Presentation of financial statements and accounting policies; 4 Non-current assets held for sale and discontinued operations; 5 First-time adoption; 6 Consolidated financial statements (IAS 27); 7 Consolidated financial statements (IFRS 10); 8 Consolidation procedures and non-controlling interests; 9 Separate and individual financial statements; 10 Business combinations
- 11 Common control business combinations12 Associates; 13 Joint ventures (IAS 31); 14 Joint arrangements (IFRS 11); 15 Disclosure of interests in other entities; 16 Fair value measurement; 17 Foreign exchange; 18 Hyperinflation; 19 Intangible assets; 20 Property, plant and equipment; 21 Investment property; Volume 2 Chapters 22 to 41; 22 Impairment of fixed assets and goodwill; 23 Capitalisation of borrowing costs; 24 Inventories; 25 Construction contracts; 26 Leases; 27 Government grants; 28 Service concession arrangements; 29 Provisions, contingent liabilities and contingent assets
- 30 Revenue recognition31 Income taxes; 32 Share-based payment; 33 Employee benefits; 34 Operating segments; 35 Earnings per share; 36 Events after the reporting period; 37 Related party disclosures; 38 Statement of cash flows; 39 Interim financial reporting; 40 Agriculture; 41 Extractive industries; Volume 3 Chapters 42 to 53; 42 Financial instruments: Introduction; 43 Financial instruments: Definitions and scope; 44 Financial instruments: Derivatives and embedded derivatives; 45 Financial instruments: Financial liabilities and equity; 46 Financial instruments: Classification (IAS 39)
- 47 Financial instruments: Classification (IFRS 9)48 Financial instruments: Recognition and initial measurement; 49 Financial instruments: Subsequent measurement; 50 Financial instruments: Derecognition; 51 Financial instruments: Hedge accounting; 52 Financial instruments: Presentation and disclosure; 53 Insurance contracts; Index of extracts from financial statements; Index of standards; Index
