International GAAP 2021: generally accepted accounting practice under International Financial Reporting Standards
Cover Page -- Title Page -- Copyright Page -- About this book -- Preface -- Lists of chapters -- Volume 1 -- 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 Convergence with us GA...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2021
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| Schlagworte: | |
| Online-Zugang: | UER01 |
| Zusammenfassung: | Cover Page -- Title Page -- Copyright Page -- About this book -- Preface -- Lists of chapters -- Volume 1 -- 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 Convergence with us GAAP -- 4 The Adoption of IFRS Around The World -- 5 Consistency in Application of IFRS -- 6 Summary -- Chapter 2 The IASB's Conceptual Framework -- 1 Introduction -- 2 Development of the IASB'S Conceptual Framework and Effective Date -- 3 Contents, Purpose and Scope of the IASB'S Conceptual Framework -- 4 Chapter 1: The Objective of General Purpose financial Reporting -- 5 Chapter 2: Qualitative Characteristics of Useful Financial Information -- 6 Chapter 3: Financial Statements and the Reporting Entity -- 7 Chapter 4: The Elements of Financial Statements -- 8 Chapter 5: Recognition and Derecognition -- 9 Chapter 6: Measurement -- 10 Chapter 7: Presentation and Disclosure -- 11 Chapter 8: Concepts of Capital and Capital Maintenance -- 12 Management Commentary -- Chapter 3 Presentation of financial statements and accounting policies -- 1 Introduction -- 2 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 Objective and Scope of IFRS 5 -- 2 Non-Current Assets (and Disposal Groups) Held for Sale or Held for Distribution to Owners -- 3 Discontinued Operations -- 4 Comparative Information -- 5 Disclosure Requirements -- 6 Possible 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 IFRSs. |
| Beschreibung: | E-Book umfasst alle 3 Bände Auf dem Buchdeckel: "EY, building a better working world" |
| Beschreibung: | 1 Online-Ressource (3 volumes: xxiv, 4946, 6, 110, 103 Seiten) |
| ISBN: | 9781119772668 9781119772453 |
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| spelling | Allen, Callum Verfasser aut International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards Callum Allen, Jeremy Barnes, Anne-Cathrine Bernhoft [und 43 weitere] ; [EY International Financial Reporting Group] International GAAP 2021 Chichester Wiley 2021 [Ann Arbor] ProQuest Ebook Central © 2021 1 Online-Ressource (3 volumes: xxiv, 4946, 6, 110, 103 Seiten) txt rdacontent c rdamedia cr rdacarrier E-Book umfasst alle 3 Bände Auf dem Buchdeckel: "EY, building a better working world" Cover Page -- Title Page -- Copyright Page -- About this book -- Preface -- Lists of chapters -- Volume 1 -- 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 Convergence with us GAAP -- 4 The Adoption of IFRS Around The World -- 5 Consistency in Application of IFRS -- 6 Summary -- Chapter 2 The IASB's Conceptual Framework -- 1 Introduction -- 2 Development of the IASB'S Conceptual Framework and Effective Date -- 3 Contents, Purpose and Scope of the IASB'S Conceptual Framework -- 4 Chapter 1: The Objective of General Purpose financial Reporting -- 5 Chapter 2: Qualitative Characteristics of Useful Financial Information -- 6 Chapter 3: Financial Statements and the Reporting Entity -- 7 Chapter 4: The Elements of Financial Statements -- 8 Chapter 5: Recognition and Derecognition -- 9 Chapter 6: Measurement -- 10 Chapter 7: Presentation and Disclosure -- 11 Chapter 8: Concepts of Capital and Capital Maintenance -- 12 Management Commentary -- Chapter 3 Presentation of financial statements and accounting policies -- 1 Introduction -- 2 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 Objective and Scope of IFRS 5 -- 2 Non-Current Assets (and Disposal Groups) Held for Sale or Held for Distribution to Owners -- 3 Discontinued Operations -- 4 Comparative Information -- 5 Disclosure Requirements -- 6 Possible 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 IFRSs. Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Electronic books Generally Accepted Accounting Principles (DE-588)4465431-5 u International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Barnes, Jeremy Verfasser (DE-588)1152330462 aut Bernhoft, Anne-Cathrine Verfasser aut Ernst & Young (DE-588)1060883155 isb Erscheint auch als Druck-Ausgabe 978-1-119-77243-9 Textdatei PDF |
| spellingShingle | Allen, Callum Barnes, Jeremy Bernhoft, Anne-Cathrine International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4699643-6 |
| title | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards |
| title_alt | International GAAP 2021 |
| title_auth | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards |
| title_exact_search | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards |
| title_exact_search_txtP | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards |
| title_full | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards Callum Allen, Jeremy Barnes, Anne-Cathrine Bernhoft [und 43 weitere] ; [EY International Financial Reporting Group] |
| title_fullStr | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards Callum Allen, Jeremy Barnes, Anne-Cathrine Bernhoft [und 43 weitere] ; [EY International Financial Reporting Group] |
| title_full_unstemmed | International GAAP 2021 generally accepted accounting practice under International Financial Reporting Standards Callum Allen, Jeremy Barnes, Anne-Cathrine Bernhoft [und 43 weitere] ; [EY International Financial Reporting Group] |
| title_short | International GAAP 2021 |
| title_sort | international gaap 2021 generally accepted accounting practice under international financial reporting standards |
| title_sub | generally accepted accounting practice under International Financial Reporting Standards |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Generally Accepted Accounting Principles International Financial Reporting Standards |
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