International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting StandardsJohn Wiley & Sons, 21 cze 2013 - 4304 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. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to:
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Spis treści
International GAAP | |
The lASBs Conceptual Framework | |
The lASBs conceptual framework | |
Presentation of financial statements and accounting policies | |
Noncurrent assets held for sale | |
discontinued operations | |
Firsttime adoption | |
Consolidated financial statements IAS | |
Extractive industries Vlmh | |
Financial instruments Introduction | |
Financial instruments Definitions and scope | |
Financial instruments Derivatives and embedded derivatives | |
Financial instruments Financial liabilities | |
equity | |
Financial instruments Classification IAS | |
Financial instruments Classification IFRS | |
Consolidated financial statements IFRS | |
Consolidation procedures and noncontrolling interests | |
Separate and individual financial statements | |
Business combinations | |
measurement | |
Related party disclosures | |
Statement of cash flows | |
Interim financial reporting | |
Agriculture | |
Financial instruments Recognition and initial | |
Financial instruments Subsequent | |
measurement | |
Financial instruments Derecognition | |
Financial instruments Hedge accounting | |
Financial instruments Presentation | |
Insurance contracts | |
Index of extracts from financial statements | |
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International GAAP 2013: Generally Accepted Accounting Principles under ... Ernst & Young Podgląd niedostępny - 2013 |