Understanding IAS: analysis and interpretation of International Accounting Standards
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
[London]
1998
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | Getr. Zählung |
| ISBN: | 0863491995 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV012490686 | ||
| 003 | DE-604 | ||
| 005 | 20000828 | ||
| 007 | t | ||
| 008 | 990408s1998 xxk |||| 00||| eng d | ||
| 020 | |a 0863491995 |9 0-86349-199-5 | ||
| 035 | |a (OCoLC)40603793 | ||
| 035 | |a (DE-599)BVBBV012490686 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 044 | |a xxk |c XA-GB | ||
| 049 | |a DE-19 |a DE-355 |a DE-N2 |a DE-739 |a DE-M124 |a DE-703 |a DE-83 | ||
| 050 | 0 | |a HF5611 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 245 | 1 | 0 | |a Understanding IAS |b analysis and interpretation of International Accounting Standards |c PriceWaterhouseCoopers |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a [London] |c 1998 | |
| 300 | |a Getr. Zählung | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 7 | |a Regelgeving |2 gtt | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Accounting |x Standards |x International cooperation | |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a International Accounting Standards |0 (DE-588)4367663-7 |D s |
| 689 | 0 | |5 DE-604 | |
| 710 | 2 | |a PriceWaterhouseCoopers (London) |e Sonstige |0 (DE-588)5316866-5 |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u 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 |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-008478795 | ||
Record in the Search Index
| _version_ | 1804127134258561024 |
|---|---|
| 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
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV012490686 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5611 |
| callnumber-raw | HF5611 |
| callnumber-search | HF5611 |
| callnumber-sort | HF 45611 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)40603793 (DE-599)BVBBV012490686 |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01572nam a2200409 c 4500</leader><controlfield tag="001">BV012490686</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20000828 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">990408s1998 xxk |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0863491995</subfield><subfield code="9">0-86349-199-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)40603793</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV012490686</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxk</subfield><subfield code="c">XA-GB</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-83</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5611</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Understanding IAS</subfield><subfield code="b">analysis and interpretation of International Accounting Standards</subfield><subfield code="c">PriceWaterhouseCoopers</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">[London]</subfield><subfield code="c">1998</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Getr. Zählung</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accounting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale aspecten</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Regelgeving</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield><subfield code="x">International cooperation</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Accounting Standards</subfield><subfield code="0">(DE-588)4367663-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">International Accounting Standards</subfield><subfield code="0">(DE-588)4367663-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">PriceWaterhouseCoopers (London)</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)5316866-5</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">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</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-008478795</subfield></datafield></record></collection> |
| id | DE-604.BV012490686 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:28:31Z |
| institution | BVB |
| institution_GND | (DE-588)5316866-5 |
| isbn | 0863491995 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008478795 |
| oclc_num | 40603793 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-N2 DE-739 DE-M124 DE-703 DE-83 |
| owner_facet | DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-N2 DE-739 DE-M124 DE-703 DE-83 |
| physical | Getr. Zählung |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| record_format | marc |
| 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 |
| url | 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 |
| work_keys_str_mv | AT pricewaterhousecooperslondon understandingiasanalysisandinterpretationofinternationalaccountingstandards |