IFRS Primer International GAAP BasicsJohn Wiley & Sons, 19 paź 2009 - 384 The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks. |
Spis treści
SECTION | 1 |
IAS 7 | 26 |
Noncurrent Assets Held for Sale | 34 |
Provisions Contingent Liabilities | 44 |
IAS 18 | 55 |
SECTION | 67 |
IAS 11 | 76 |
IAS 41 | 83 |
IAS 17 | 233 |
IAS 19 | 243 |
IAS 33 | 261 |
IAS 34 | 272 |
IFRS 2 | 279 |
SECTION | 290 |
IFRS 3 | 297 |
Consolidated and Separate Financial | 309 |
IAS 16 | 92 |
IAS 40 | 105 |
Exploration for and Evaluation of Mineral | 117 |
IAS 23 | 124 |
Accounting for Government Grants | 130 |
Financial InstrumentsRecognition | 173 |
SECTION | 207 |
IAS 31 | 323 |
IAS 21 | 342 |
SECTION | 351 |
Firsttime Adoption of International | 361 |
371 | |
Inne wydania - Wyświetl wszystko
IFRS Primer: International GAAP Basics, Canadian Edition Irene M. Wiecek,Nicola M. Young Podgląd niedostępny - 2008 |
Kluczowe wyrazy i wyrażenia
31 December accounting policies acquired acquisition adjusted amortization apply assets and liabilities balance sheet biological assets borrowing costs business combination capital carrying amount carrying value cash flows changes chapter classified comprehensive income consolidated debt December 31 deferred tax asset depreciation determine disclosures discontinued operation disposal dividends economic END-OF-CHAPTER PRACTICE entity’s equity instruments equity method estimate expense fair value FASB finance lease financial assets financial instruments financial liabilities financial position financial statements forward contract functional currency future gains/losses goodwill hedge held for sale IASB IASCF IFRSs Illustration impairment loss income statement incurred intangible assets inventory investment property issued joint venture jointly controlled entity Nestlé net realizable value obligation option payments plant and equipment profit or loss put options Recognition and Measurement recognized in profit recoverable amount revaluation revenues risk sell specific statement of financial subsidiary temporary difference transactions