Wiley IFRS practical implementation guide and workbook
- Explanations of IFRS and IFRIC interpretations- Practical insights into implementation issues- Worked-out illustrations and examples- Case studies with solutions- Multiple-choice questions with answers- Extracts from published financial statements A one-stop resource for understanding and applying...
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| Otros Autores: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
John Wiley & Sons, Inc
2011.
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| Edición: | 3rd ed |
| Colección: | Wiley Regulatory Reporting
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628145206719 |
Tabla de Contenidos:
- Contents; Forewords to First Edition; Preface; Acknoledgements; About the Authors; 1 Introduction to International Financial Reporting Standards; 2 IASB Framework; 3 Presentation of Financial Statements (IAS 1); 4 Inventories (IAS 2); 5 Statement of Cash Flows (IAS 7); 6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8); 7 Events After the Reporting Period (IAS 10); 8 Construction Contracts (IAS 11); 9 Income Taxes (IAS 12); 10 Property, Plant, and Equipment (IAS 16); 11 Leases (IAS 17); 12 Revenue (IAS 18); 13 Employee Benefits (IAS 19)
- 14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)15 The Effects of Changes in Foreign Exchange Rates (IAS 21); 16 Borrowing Costs (IAS 23); 17 Related-Party Disclosures (IAS 24); 18 Accounting and Reporting by Retirement Benefit Plans (IAS 26); 19 Consolidated and Separate Financial Statements (IAS 27); 20 Investments in Associates (IAS 28); 21 Financial Reporting in Hyperinflationary Economies; 22 Interests in Joint Ventures (IAS 31); 23 Financial Instruments: Presentation (IAS 32); 24 Financial Instruments: Recognition and Measurement (IAS 39)
- 25 Earnings Per Share (IAS 33)26 Interim Financial Reporting (IAS 34); 27 Impairment of Assets (IAS 36); 28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37); 29 Intangible Assets (IAS 38); 30 Investment Property (IAS 40); 31 Agriculture (IAS 41); 32 First-Time Adoption of International Financial Reporting Standards (IFRS 1); 33 Share-Based Payments (IFRS 2); 34 Business Combinations (IFRS 3); 35 Insurance Contracts (IFRS 4); 36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5); 37 Exploration for and Evaluation of Mineral Resources (IFRS 6)
- 38 Financial Instruments: Disclosures (IFRS 7)39 Operating Segments (IFRS 8); 40 Financial Instruments (IFRS 9); 41 IFRS for SMEs; Answers for Multiple-Choice Questions; Index
