Wiley IFRS 2014 Interpretation and Application of International Financial Reporting Standards
Your one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of acco...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
2014.
|
| Edición: | 11th ed |
| Colección: | Wiley Regulatory Reporting
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628388506719 |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Preface; About the Authors; Chapter 1 Introduction to International Financial Reporting Standards; Introduction; Origins and Early History of the IASB; The Current Structure; Process of IFRS Standard Setting; Convergence: The IASB and Financial Reporting in the US; The IASB and Europe; IFRS for SMEs; Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC); Appendix B: Projects Completed the Previous Year; Appendix C: IFRS for SMEs; Chapter 2 Conceptual Framework; Introduction
- Conceptual Framework for Financial Reporting 2010Purpose and Status; The Accounting Model; The Objective of General-Purpose Financial Statements; Qualitative Characteristics of Useful Financial Information; The 1989 Framework: The Remaining Text; Conceptual Framework Project; Hierarchy of Standards; IFRS Practice Statement Management Commentary; Nature and Scope; Principles; Qualitative Characteristics; Presentation; Elements; US GAAP Comparison; Chapter 3 Presentation of Financial Statements; Introduction; Scope; Definitions of Terms; Financial Statements; Objective
- Purpose of Financial StatementsGeneral Features; Fair Presentation and Compliance with IFRS; Structure and Content; Complete Set of Financial Statements; Future Developments; Illustrative Financial Statements; US GAAP Comparison; Chapter 4 Statement of Financial Position; Introduction; Scope; Definitions of Terms; General Concepts, Structure and Content; General Concepts; Structure and Content; Classification of Assets; Classification of Liabilities; Classification of Shareholders' Equity; US GAAP Comparison
- Chapter 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in EquityIntroduction; Amendments Effective during 2011; Scope; Definitions of Terms; Elements of Financial Statements; Other Terminology; Concepts of Income; Recognition and Measurement; Statement of Profit or Loss and Other Comprehensive Income; Presentation in the Profit or Loss Section; Other Comprehensive Income; Reclassification Adjustments: An Example; Statement of Changes in Equity; US GAAP Comparison; Chapter 6 Statement of Cash Flows; Introduction; Scope; Definitions of Terms; Background
- Benefits of Statement of Cash FlowsExclusion of Noncash Transactions; Components of Cash and Cash Equivalents; Presentation; Classifications in the Statement of Cash Flows; Reporting Cash Flows from Operating Activities; Other Requirements; Disclosures and Examples; Other Disclosures Required or Recommended by IAS 7; Consolidated Statement of Cash Flows; US GAAP Comparison; Chapter 7 Accounting Policies, Changes in Accounting Estimates, and Errors; Introduction; Scope; Definitions of Terms; Importance of Comparability and Consistency in Financial Reporting; Accounting Policy
- Selecting Accounting Policies
