Understanding IAS: analysis and interpretation of International Accounting Standards
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
[London]
1998
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung |
| ISBN: | 0863491995 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Chapter Page
Introduction iii
1 Presentation of financial statements (IAS 1) 1 1
2 Inventories (IAS 2) 2 1
3 Consolidated accounts and the equity method of accounting (IAS 3) 3 1
4 Depreciation accounting (IAS 4) 4 1
5 Information to be disclosed in financial statements (IAS 5) 5 1
6 Accounting responses to changing prices (IAS 6) 6 1
7 Cash flow statements (IAS 7) 7 1
8 Net profit or loss for the period, fundamental errors and changes in
accounting policies (IAS 8) 8 1
9 Research and development costs (IAS 9) 9 1
10 Events occurring after the balance sheet date 10 1
11 Construction contracts 11 1
12 Income taxes (IAS 12) 12 1
13 Presentation of current assets and current liabilities (IAS 13) 13 1
14 Segment reporting (IAS 14) 14 1
15 Information reflecting the effects of changing prices (IAS 15) 15 1
16 Property, plant and equipment (IAS 16) 16 1
17 Leases (IAS 17) 17 1
18 Revenue (IAS 18) 18 1
19 Employee benefits (IAS 19) 19 1
20 Accounting for government grants and disclosure of government
assistance (IAS 20) 20 1
21 The effects of changes in foreign exchange rates (IAS 21) 21 1
22 Business combinations (IAS 22) 22 1
23 Borrowing costs (IAS 23) 23 1
24 Related party disclosures (IAS 24) 24 1
25 Accounting for investments (IAS 25) 25 1
26 Accounting and reporting by retirement benefit plans (IAS 26) 26 1
27 Consolidated financial statements and accounting for investments
in subsidiaries (IAS 27) 27 1
28 Accounting for investments in associates (IAS 28) 28 1
29 Financial reporting in hyperinflationary economies (IAS 29) 29 1
30 Disclosure in the financial statements of banks and similar financial
institutions (IAS 30) 30 1
i
Contents
——— i
i
j
Chapter Page
i
31 Financial reporting of interests in joint ventures (IAS 31) 31 1 !
32 Financial instruments: disclosure and presentation (IAS 32) 32 1
33 Earnings per share (IAS 33) 33 1
34 Interim financial reporting (IAS 34) 34 1
35 Discontinuing operations (IAS 35) 35 1
36 Impairment of assets (IAS 36) 36 1
37 Provisions, contingent liabilities and contingent assets (IAS 37) 37 1
38 Intangible assets (IAS 38) 38 1
39 Financial instruments: recognition and measurement (E62) 39 1
Appendices
A Disclosure checklist A l
B Illustrative financial statements B l
C Glossary C l
Index 1 1
ii
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| indexdate | 2024-07-09T18:28:31Z |
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| isbn | 0863491995 |
| language | English |
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| publishDate | 1998 |
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| spelling | Understanding IAS analysis and interpretation of International Accounting Standards PriceWaterhouseCoopers 2. ed. [London] 1998 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier Accounting gtt Internationale aspecten gtt Regelgeving gtt Accounting Standards Accounting Standards International cooperation International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 s DE-604 PriceWaterhouseCoopers (London) Sonstige (DE-588)5316866-5 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008478795&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Understanding IAS analysis and interpretation of International Accounting Standards Accounting gtt Internationale aspecten gtt Regelgeving gtt Accounting Standards Accounting Standards International cooperation International Accounting Standards (DE-588)4367663-7 gnd |
| subject_GND | (DE-588)4367663-7 |
| title | Understanding IAS analysis and interpretation of International Accounting Standards |
| title_auth | Understanding IAS analysis and interpretation of International Accounting Standards |
| title_exact_search | Understanding IAS analysis and interpretation of International Accounting Standards |
| title_full | Understanding IAS analysis and interpretation of International Accounting Standards PriceWaterhouseCoopers |
| title_fullStr | Understanding IAS analysis and interpretation of International Accounting Standards PriceWaterhouseCoopers |
| title_full_unstemmed | Understanding IAS analysis and interpretation of International Accounting Standards PriceWaterhouseCoopers |
| title_short | Understanding IAS |
| title_sort | understanding ias analysis and interpretation of international accounting standards |
| title_sub | analysis and interpretation of International Accounting Standards |
| topic | Accounting gtt Internationale aspecten gtt Regelgeving gtt Accounting Standards Accounting Standards International cooperation International Accounting Standards (DE-588)4367663-7 gnd |
| topic_facet | Accounting Internationale aspecten Regelgeving Accounting Standards Accounting Standards International cooperation International Accounting Standards |
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