International GAAP 2013 generally accepted accounting practice under International Financial Reporting Standards
International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting....
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Chichester, England :
Ernst & Young
2013.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009849089806719 |
Tabla de Contenidos:
- Cover; Title Page; Copyright; About this book; Preface; TOC; Abbreviations; Authoritative Literature; Volume 1: Chapters 1 to 21; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards matter; 2 The IFRS Foundation and the IASB; 3 The IASB's technical agenda and global convergence; 4 The adoption of IFRS around the world; 5 Summary; Chapter 2: The IASB's Conceptual Framework; 1 Introduction; 2 The IASB's conceptual framework; 3 Convergence and the IASB-FASB framework project; 4 Conclusion; Chapter 3: Presentation of financial statements and accounting policies
- 1 Introduction2 The purpose and composition of financial statements; 3 The structure of financial statements; 4 Accounting policies; 5 Disclosure requirements; 6 Future developments; Chapter 4: Non-current assets held for sale and discontinued operations; 1 Introduction; 2 Non-current assets (and disposal groups) held for sale; 3 Discontinued Operations; 4 Comparative Information; 5 Disclosure requirements; 6 Future developments; Chapter 5: First-time adoption; 1 Introduction; 2 Who is a first-time adopter?; 3 Opening IFRS statement of financial position
- 4 Exceptions to retrospective application of other IFRSs5 Optional exemptions from the requirements of certain IFRSs; 6 Presentation and disclosure; 7 Accounting policies and practical application issues; 8 Regulatory issues; Chapter 6: Consolidated financial statements (IAS 27); 1 Introduction; 2 Definitions in IAS 27 (2012); 3 Requirement to prepare consolidated financial statements; 4 Scope of consolidated financial statements; 5 Disclosure in consolidated financial statements; Chapter 7: Consolidated financial statements (IFRS 10); 1 Introduction
- 2 Effective date, objective and scope of IFRS 103 Control; 4 Power over an investee; 5 Exposure to variable returns; 6 Link between power and returns: principal-agency situations; 7 Related parties and de facto agents; 8 Control of specified assets; 9 Continuous assessment; 10 Consolidation procedures; 11 Disclosure requirements; 12 Transitional arrangements; 13 Future developments; Chapter 8: Consolidation procedures and non-controlling interests; 1 Introduction; 2 Consolidation procedures; 3 Changes in ownership interests; 4 Non-controlling interests
- 5 Call and put options over non-controlling interests6 IAS 27 (2012) - Consolidated and Separate Financial Statements; 7 Transitional arrangements on applying IFRS 10; Chapter 9: Separate and individual financial statements; 1 Separate And Individual Financial Statements; 2 Requirements Of Separate Financial Statements; 3 Disclosure; 4 Individual Financial Statements; Chapter 10: Business combinations; 1 Introduction; 2 Scope of IFRS 3; 3 Identifying a business combination; 4 Acquisition method of accounting
- 5 Recognition and measurement of assets acquired, liabilities assumed and non-controlling interests
