IFRS / US GAAP Comparison: a comparison between International Financial Reporting Standards and US GAAP
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Ernst & Young
2005
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXIV, 882 S. |
| ISBN: | 1405709030 |
Internformat
MARC
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| 245 | 1 | 0 | |a IFRS / US GAAP Comparison |b a comparison between International Financial Reporting Standards and US GAAP |c by the Financial Reporting Group of Ernst & Young ... David Cook ... |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a London |b Ernst & Young |c 2005 | |
| 300 | |a XXXIV, 882 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 655 | 7 | |a Synopse |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | 1 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
| 689 | 0 | 2 | |a Synopse |A f |
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| 689 | 1 | 2 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Cook, David |e Sonstige |4 oth | |
| 710 | 2 | |a Ernst & Young (London) |b International Financial Reporting Group |e Sonstige |0 (DE-588)3073976-7 |4 oth | |
| 856 | 4 | 2 | |m Digitalisierung UBRegensburg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618673&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014618673 | ||
Datensatz im Suchindex
| _version_ | 1804135094096494592 |
|---|---|
| adam_text | Detailed contents
CHAPTER
IFRSs AND US FINANCIAL REPORTING
1
1.1
1.1.1
1.1.2
1.1.3
1.1.4
(IFRIQ
1.1.5
1.2
1.2.1
1.2.2
1.3
Standards
1.3.1
1.3.2
1.3.3
2
2.1
2.2
2.3
harmonisation
2.4
2.5
the European Union
2.6
2.6.1
2.6.2
2.7
2.7.1
2.7.2
2.7.3
IFRSs
2.7.4
2.7.5
IFRSI US GAAP Comparison
3
3.1
3.2
3.2.1
3.2.2
3.3
3.4
3.5
4
4.1
4.2
4.3
5
5.1
5.2
5.3
5.4
Accounting System
5.5
5.5.1
5.5.2
5.6
6
6.1
6.2
6.3
foreign private issuers
CHAPTER
1
2
2.1
2.2
2.3
2.3.1
2.4
3
3.1
Detailed contents
3.2
3.3
3.3.1
3.3.2
Business combinations exemption
4.1
4.2
4.3
4.3.1
4.3.2
4.3.3
4.3.4
4.3.5
4.4
4.4.1
4.4.2
4.4.3
4.4.4
4.5
4.6
4.7
4.8
Fair value or revaluation as deemed cost exemption
5.1
5.2
5.3
Financial instruments
6.1
6.2
6.3
6.4
6.5
6.5.1
6.5.2
6.5.3
6.6
6.6.1
6.6.2
6.6.3
XI
IFRSI US GAAP Comparison
7
7.1
7.1.1
7.1.2
7.1.3
7.2
7.3
7.4
7.5
7.5.1
7.5.2
7.5.3
of subsidiaries, associates and joint ventures
7.5.4
consolidated financial statements
8
8.1
8.2
9
9.1
9.1.1
9.1.2
9.1.3
9.1.4
9.2
9.3
9.4
9.5
9.6
9.7
10
10.1
10.1.1
information for IAS
10.1.2
10.2
10.2.1
10.2.2
10.2.3
10.3
11
Xll
Detailed contents
CHAPTER
Section
1.1
1.2
1.3
1.4
1.5
1.5.1
1.5.2
1.6
1.6.1
1.6.2
1.6.3
1.6.4
1.6.5
1.6.6
1.7
1.7.1
1.7.2
1.8
1.8.1
1.8.2
1.9
1.9.1
1.9.2
1.9.3
1.9.4
1.9.5
1.10
1.10.1
1.10.2
1.11
1.12
1.13
xin
IFRSI US GAAP Comparison
Section
2.1
2.2
2.3
2.4
2.4.1
2.5
2.5.1
2.5.2
2.5.3
2.5.4
2.5.5
2.5.6
2.6
2.7
2.8
2.9
Section
3.1
3.2
3.3
3.4
3.4.1
3.4.2
3.4.3
3.4.4
3.4.5
3.4.6
3.4.7
Section
4.1
4.2
4.3
4.3.1
4.3.2
xiv
Detailed contents
4.4
4.4.1
4.4.2
controlled entities
4.4.3
4.4.4
4.4.5
4.5
Section
5.1
5.2
5.3
5.3.1
5.3.2
5.4
5.4.1
5.4.2
5.4.3
5.4.4
5.4.5
5.5
Section
6.1
6.2
6.2.1
6.2.2
6.2.3
6.2.4
6.2.5
6.2.6
6.2.7
6.2.8
6.3
6.4
6.5
xv
IFRSI US GAAP Comparison
Section
7.1
7.2
7.2.1
7.2.2
7.2.3
7.3
Section
8.1
8.2
8.3
8.4
8.5
8.6
Section
9.1
9.2
9.3
9.4
9.5
9.6
9.7
Section 1
10.1
10.2
10.3
10.4
10.5
10.6
Section 11 Financial instruments.- Recognition and measurement
11.1
11.2
11.2.1
xvi
Detailed contents
11.2.2
11.3
11.3.1
11.3.2
11.3.3
11.3.4
11.4
11.5
11.5.1
11.5.2
11.6
11.6.1
11.6.2
11.6.3
11.7
11.7.1
Section
12.1
12.2
12.3
12.4
12.4.1
12.5
12.5.1
12.5.2
12.5.3
12.5.4
12.5.5
12.6
12.7
12.8
Section
13.1
13.2
13.2.1
13.2.2
xvn
IFRSI US GAAP Comparison
13.2.3
13.3
13.3.1
13.3.2
13.3.3
13.3.4
13.3.5
13.3.6
Section
14.1
14.2
14.3
Section
15.1
15.2
15.2.1
15.2.2
15.2.3
15.2.4
15.2.5
15.3
15.3.1
15.3.2
15.3.3
Section
16.1
16.2
16.3
16.4
16.4.1
16.4.2
16.5
16.5.1
16.5.2
16.6
XVlll
Detailed contents
16.7
16.7.1
16.7.2
16.8
16.9
16.10
Section
17.1
17.2
17.2.1
17.2.2
17.2.3
17.2.4
17.3
17.4
17.4.1
17.4.2
17.4.3
Section
18.1
18.2
18.2.1
18.2.2
18.2.3
18.3
18.4
18.5
18.6
18.7
18.8
18.9
18.9.1
18.9.2
xix
IFRSI US GAAP Comparison
Section
19.1
19.2
19.3
19.3.1
19.3.2
19.3.3
19.3.4
19.3.5
19.3.6
19.4
19.4.1
19.4.2
19.4.3
19.4.4
19.4.5
19.4.7
19.4.8
19.4.9
Section
20.1
20.2
20.3
20.4
Section
21.1
21.2
21.3
21.3.1
21.4
21.4.1
21.4.2
21.4.3
21.4.4
21.5
xx
Detailed contents
Section
22.1
22.2
22.3
22.4
22.5
22.6
22.7
22.8
22.8.1
22.8.2
Section
23.1
23.2
23.3
23.3.1
23.4
23.4.1
23.4.2
23.4.3
23.4.4
23.4.5
23.4.6
23.4.7
23.4.8
23.5
23.6
Section
24.1
24.2
24.2.1
24.2.2
24.2.3
24.2.4
24.2.5
24.3
xxi
IFRSI US GAAP Comparison
24.4
24.5
24.6
Section
25.1
25.2
25.3
25.4
Section
26.1
26.2
26.3
26.3.1
26.3.2
26.3.3
26.3.4
26.3.5
26.4
26.4.1
26.4.2
26.4.3
26.4.4
26.4.5
26.4.6
26.5
26.6
Section
27.1
27.2
27.3
27.4
27.5
27.6
27.7
xxii
Detailed contents
27.8
27.9
Section
28.1
28.2
28.3
28.4
28.4.1
28.4.2
28.4.3
Section
29.1
29.2
29.3
29.4
Section
30.1
30.2
30.3
30.4
CHAPTER
1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
xxui
IFRSI US GAAP Comparison
Consolidated financial statements
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
Business combinations
3.1
3.2
3.3
3.4
3.5
Associates and joint ventures
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
Foreign currency translation
5.1
5.2
5.3
5.4
5.5
5.6
Intangible Assets
6.1
6.2
6.3
6.4
6.5
6.6
xxiv
Detailed contents
Property, plant and equipment
7.1
7.2
7.3
7.4
777
7.5
7.6
7.7
7.8
8
9
9.1
9.2
9.3
10
10.1
10.2
10.3
10.4
10.5
11
11.1
11.2
11.3
11.4
11.5
11.6
11.7
transactions
11.8
11.9
12
12.1
12.2
12.3
12.4
12.5
13
13.1
13.2
xxv
ÍFRS
13.3
13.4
13.5
13.6
14
14.1
14.2
15
15.1
15.2
15.3
15.4
15.5
15.6
16
16.1
16.2
16.3
16.4
16.5
17
17.1
17.2
associates and joint ventures
17.3
17.4
17.5
17.6
17.7
17.8
17.9
17.10
17.11
18
18.1
18.2
18.3
18.4
18.5
xxvi
Detailed contents
18.6
18.7
19
19.1
19.2
19.3
19.4
19.5
19.6
19.7
19.8
20
21 Segmental
21.1
21.2
21.3
21.4
22
22.1
22.2
22.3
22.4
22.5
22.5
23
23.1
23.2
23.3
24
25
26
26.1
27
27.1
27.2
27.3
27.4
28
29
xxvn
IFRS I US GAAP Comparison
30
30.1
30.2
31
32
32.1
32.2
32.3
APPENDICES
INDEX
XXVlll
|
| adam_txt |
Detailed contents
CHAPTER
IFRSs AND US FINANCIAL REPORTING
1
1.1
1.1.1
1.1.2
1.1.3
1.1.4
(IFRIQ
1.1.5
1.2
1.2.1
1.2.2
1.3
Standards
1.3.1
1.3.2
1.3.3
2
2.1
2.2
2.3
harmonisation
2.4
2.5
the European Union
2.6
2.6.1
2.6.2
2.7
2.7.1
2.7.2
2.7.3
IFRSs
2.7.4
2.7.5
IFRSI US GAAP Comparison
3
3.1
3.2
3.2.1
3.2.2
3.3
3.4
3.5
4
4.1
4.2
4.3
5
5.1
5.2
5.3
5.4
Accounting System
5.5
5.5.1
5.5.2
5.6
6
6.1
6.2
6.3
foreign private issuers
CHAPTER
1
2
2.1
2.2
2.3
2.3.1
2.4
3
3.1
Detailed contents
3.2
3.3
3.3.1
3.3.2
Business combinations exemption
4.1
4.2
4.3
4.3.1
4.3.2
4.3.3
4.3.4
4.3.5
4.4
4.4.1
4.4.2
4.4.3
4.4.4
4.5
4.6
4.7
4.8
Fair value or revaluation as deemed cost exemption
5.1
5.2
5.3
Financial instruments
6.1
6.2
6.3
6.4
6.5
6.5.1
6.5.2
6.5.3
6.6
6.6.1
6.6.2
6.6.3
XI
IFRSI US GAAP Comparison
7
7.1
7.1.1
7.1.2
7.1.3
7.2
7.3
7.4
7.5
7.5.1
7.5.2
7.5.3
of subsidiaries, associates and joint ventures
7.5.4
consolidated financial statements
8
8.1
8.2
9
9.1
9.1.1
9.1.2
9.1.3
9.1.4
9.2
9.3
9.4
9.5
9.6
9.7
10
10.1
10.1.1
information for IAS
10.1.2
10.2
10.2.1
10.2.2
10.2.3
10.3
11
Xll
Detailed contents
CHAPTER
Section
1.1
1.2
1.3
1.4
1.5
1.5.1
1.5.2
1.6
1.6.1
1.6.2
1.6.3
1.6.4
1.6.5
1.6.6
1.7
1.7.1
1.7.2
1.8
1.8.1
1.8.2
1.9
1.9.1
1.9.2
1.9.3
1.9.4
1.9.5
1.10
1.10.1
1.10.2
1.11
1.12
1.13
xin
IFRSI US GAAP Comparison
Section
2.1
2.2
2.3
2.4
2.4.1
2.5
2.5.1
2.5.2
2.5.3
2.5.4
2.5.5
2.5.6
2.6
2.7
2.8
2.9
Section
3.1
3.2
3.3
3.4
3.4.1
3.4.2
3.4.3
3.4.4
3.4.5
3.4.6
3.4.7
Section
4.1
4.2
4.3
4.3.1
4.3.2
xiv
Detailed contents
4.4
4.4.1
4.4.2
controlled entities
4.4.3
4.4.4
4.4.5
4.5
Section
5.1
5.2
5.3
5.3.1
5.3.2
5.4
5.4.1
5.4.2
5.4.3
5.4.4
5.4.5
5.5
Section
6.1
6.2
6.2.1
6.2.2
6.2.3
6.2.4
6.2.5
6.2.6
6.2.7
6.2.8
6.3
6.4
6.5
xv
IFRSI US GAAP Comparison
Section
7.1
7.2
7.2.1
7.2.2
7.2.3
7.3
Section
8.1
8.2
8.3
8.4
8.5
8.6
Section
9.1
9.2
9.3
9.4
9.5
9.6
9.7
Section 1
10.1
10.2
10.3
10.4
10.5
10.6
Section 11 Financial instruments.- Recognition and measurement
11.1
11.2
11.2.1
xvi
Detailed contents
11.2.2
11.3
11.3.1
11.3.2
11.3.3
11.3.4
11.4
11.5
11.5.1
11.5.2
11.6
11.6.1
11.6.2
11.6.3
11.7
11.7.1
Section
12.1
12.2
12.3
12.4
12.4.1
12.5
12.5.1
12.5.2
12.5.3
12.5.4
12.5.5
12.6
12.7
12.8
Section
13.1
13.2
13.2.1
13.2.2
xvn
IFRSI US GAAP Comparison
13.2.3
13.3
13.3.1
13.3.2
13.3.3
13.3.4
13.3.5
13.3.6
Section
14.1
14.2
14.3
Section
15.1
15.2
15.2.1
15.2.2
15.2.3
15.2.4
15.2.5
15.3
15.3.1
15.3.2
15.3.3
Section
16.1
16.2
16.3
16.4
16.4.1
16.4.2
16.5
16.5.1
16.5.2
16.6
XVlll
Detailed contents
16.7
16.7.1
16.7.2
16.8
16.9
16.10
Section
17.1
17.2
17.2.1
17.2.2
17.2.3
17.2.4
17.3
17.4
17.4.1
17.4.2
17.4.3
Section
18.1
18.2
18.2.1
18.2.2
18.2.3
18.3
18.4
18.5
18.6
18.7
18.8
18.9
18.9.1
18.9.2
xix
IFRSI US GAAP Comparison
Section
19.1
19.2
19.3
19.3.1
19.3.2
19.3.3
19.3.4
19.3.5
19.3.6
19.4
19.4.1
19.4.2
19.4.3
19.4.4
19.4.5
19.4.7
19.4.8
19.4.9
Section
20.1
20.2
20.3
20.4
Section
21.1
21.2
21.3
21.3.1
21.4
21.4.1
21.4.2
21.4.3
21.4.4
21.5
xx
Detailed contents
Section
22.1
22.2
22.3
22.4
22.5
22.6
22.7
22.8
22.8.1
22.8.2
Section
23.1
23.2
23.3
23.3.1
23.4
23.4.1
23.4.2
23.4.3
23.4.4
23.4.5
23.4.6
23.4.7
23.4.8
23.5
23.6
Section
24.1
24.2
24.2.1
24.2.2
24.2.3
24.2.4
24.2.5
24.3
xxi
IFRSI US GAAP Comparison
24.4
24.5
24.6
Section
25.1
25.2
25.3
25.4
Section
26.1
26.2
26.3
26.3.1
26.3.2
26.3.3
26.3.4
26.3.5
26.4
26.4.1
26.4.2
26.4.3
26.4.4
26.4.5
26.4.6
26.5
26.6
Section
27.1
27.2
27.3
27.4
27.5
27.6
27.7
xxii
Detailed contents
27.8
27.9
Section
28.1
28.2
28.3
28.4
28.4.1
28.4.2
28.4.3
Section
29.1
29.2
29.3
29.4
Section
30.1
30.2
30.3
30.4
CHAPTER
1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
xxui
IFRSI US GAAP Comparison
Consolidated financial statements
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
Business combinations
3.1
3.2
3.3
3.4
3.5
Associates and joint ventures
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
Foreign currency translation
5.1
5.2
5.3
5.4
5.5
5.6
Intangible Assets
6.1
6.2
6.3
6.4
6.5
6.6
xxiv
Detailed contents
Property, plant and equipment
7.1
7.2
7.3
7.4
777
7.5
7.6
7.7
7.8
8
9
9.1
9.2
9.3
10
10.1
10.2
10.3
10.4
10.5
11
11.1
11.2
11.3
11.4
11.5
11.6
11.7
transactions
11.8
11.9
12
12.1
12.2
12.3
12.4
12.5
13
13.1
13.2
xxv
ÍFRS
13.3
13.4
13.5
13.6
14
14.1
14.2
15
15.1
15.2
15.3
15.4
15.5
15.6
16
16.1
16.2
16.3
16.4
16.5
17
17.1
17.2
associates and joint ventures
17.3
17.4
17.5
17.6
17.7
17.8
17.9
17.10
17.11
18
18.1
18.2
18.3
18.4
18.5
xxvi
Detailed contents
18.6
18.7
19
19.1
19.2
19.3
19.4
19.5
19.6
19.7
19.8
20
21 Segmental
21.1
21.2
21.3
21.4
22
22.1
22.2
22.3
22.4
22.5
22.5
23
23.1
23.2
23.3
24
25
26
26.1
27
27.1
27.2
27.3
27.4
28
29
xxvn
IFRS I US GAAP Comparison
30
30.1
30.2
31
32
32.1
32.2
32.3
APPENDICES
INDEX
XXVlll |
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| any_adam_object_boolean | 1 |
| building | Verbundindex |
| bvnumber | BV021297927 |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV021297927 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T13:51:47Z |
| indexdate | 2024-07-09T20:35:02Z |
| institution | BVB |
| institution_GND | (DE-588)3073976-7 |
| isbn | 1405709030 |
| language | English |
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| physical | XXXIV, 882 S. |
| publishDate | 2005 |
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| publisher | Ernst & Young |
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| spelling | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP by the Financial Reporting Group of Ernst & Young ... David Cook ... 3. ed. London Ernst & Young 2005 XXXIV, 882 S. txt rdacontent n rdamedia nc rdacarrier Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Synopse gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s Generally Accepted Accounting Principles (DE-588)4465431-5 u Synopse f DE-604 Rechnungslegung (DE-588)4128343-0 s Cook, David Sonstige oth Ernst & Young (London) International Financial Reporting Group Sonstige (DE-588)3073976-7 oth Digitalisierung UBRegensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618673&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4128343-0 (DE-588)4699643-6 |
| title | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP |
| title_auth | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP |
| title_exact_search | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP |
| title_exact_search_txtP | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP |
| title_full | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP by the Financial Reporting Group of Ernst & Young ... David Cook ... |
| title_fullStr | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP by the Financial Reporting Group of Ernst & Young ... David Cook ... |
| title_full_unstemmed | IFRS / US GAAP Comparison a comparison between International Financial Reporting Standards and US GAAP by the Financial Reporting Group of Ernst & Young ... David Cook ... |
| title_short | IFRS / US GAAP Comparison |
| title_sort | ifrs us gaap comparison a comparison between international financial reporting standards and us gaap |
| title_sub | a comparison between International Financial Reporting Standards and US GAAP |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Generally Accepted Accounting Principles Rechnungslegung International Financial Reporting Standards Synopse |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618673&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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