IFRS: a quick reference guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Elsevier / CIMA
2009
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 542 S. |
| ISBN: | 9781856175456 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804138024877948928 |
|---|---|
| adam_text | Contents
About the author
ix
Preface
xi
Introduction
1
Introduction to the Standard-setting Process
1
The IASC Foundation
2
The International Accounting Standards Board
3
International Financial Reporting Interpretations Committee
3
The Standards Advisory Council
4
Process of Standard Setting
4
List of Extant International Financial Reporting Standards and
Financial Reporting Standards
5
The regulatory framework and presentation of financial statements
7
1.1
Framework for the Preparation and Presentation of Financial Statements
7
1.2
IAS
1
Presentation of Financial Information (revised December
2003) 12
Asset valuation: Non-current assets
35
2.1
IAS
16
Property, Pknt and Equipment (revised December
2003) 35
2.2
IAS
40
Investment Property (revised December
2003) 47
2.3
IAS
20
Accounting for Government Grants and Disclosure of
Government Assistance
( 1994) 58
2.4
IAS
36
Impairment of Assets (revised
2003) 62
2.5
IAS
23
Borrowing Costs (revised December
2003
and March
2007) 84
Asset valuation: Intangible assets
88
3.1
IAS
38
Intangible Assets (revised
2003) 88
3.2
IAS
17
Leases (December
2003) 107
Asset valuation: Inventories and construction contracts
128
4.1
IAS
2
Inventories (December
2003) 128
4.2
IAS
11
Construction Contracts
(1978,
revised
1993) 142
Balance sheet: Liabilities
151
5.1
IAS
37 Promsions,
Contingent Liabilities and Contingent Assets
(May
1975,
revised September
1988) 151
6
Performance
measurement
178
6.1
IAS
18
Revenue Recognition (November
1984) 178
6.2
IAS
8
Accounting Policies Changes in Accounting Estimates and Errors
(December
2003)
181
6.3
IAS
33
Earnings Per Share (October
1998) 187
6.4
IFRS
5
Non-current Assets Held for Sale and Presentation of
Discontinued Operations (March
2004) 203
7
Employee costs
216
7.1
IAS
19
Employee Benefits (December
1998,
amended
2000) 216
7.2
IAS
26
Accounting and Reporting by Retirement Benefit PUns
( 1994) 247
7.3
IFRS
2
Share-Based Payment (April
2004) 251
8
Foreign trading
272
8.1
IAS
21
The Effects of Changes in Foreign Exchange Rates (revised
December
2003) 272
8.2
IAS
29
Financial Reporting in Hyperinflationary Economies
(December
2003) 283
9
Cash flow statements
287
9.1
IAS
7
Cash Flow Statements (revised
1992) 287
10
Disclosure standards
304
10.1
IAS
10
Events After the Balance Sheet Date (December
2003) 304
10.2
IAS
14
Segment Reporting
(1997) 313
10.3
IFRS
8
Operating Segments (November
2006) 330
10.4
IAS
24
Rekted Party Dischsures (December
2003) 337
11
Group reporting
342
11.1
IAS
27
Consolidated and Separate
Financmi
Statements
(December
2003) 342
11.2
IFRS
3
Business Combinations
351
11.3
IAS
28
Accounting for Investments in Associates (December
2003) 366
11.4
IAS
31
Interests in Joint Ventures (December
2003) 375
12
Financial instruments
391
12.1
IAS
32
Financial Instruments: Disclosure and Presentation
(revised
2003) 391
12.2
IAS
39
Financial Instruments: Recognition and Measurement
(revised
2003) 412
12.3
IFRS
7
Financial Instruments: Presentation (revised
2003) 432
13
Sundry financial reporting standards
439
13.1
IAS
34
Interim Reports
(1998) 439
13.2
IAS
41
Agriculture (February
2001 ) 460
13.3
IFRS
4
Insurance Contracts (March
2004) 472
13.4
IFRS
6
Exploration and Evaluation of Mineral Resources
479
14
The international financial reporting interpretations committee
490
14.1
Introduction
490
14.2
Standing Interpretations
491
14.3
International Financial Reporting Interpretations Committee Statements
495
15
Taxation
511
15.1
IAS
12
Income Taxes (revised
2000) 511
Index
527
|
| adam_txt |
Contents
About the author
ix
Preface
xi
Introduction
1
Introduction to the Standard-setting Process
1
The IASC Foundation
2
The International Accounting Standards Board
3
International Financial Reporting Interpretations Committee
3
The Standards Advisory Council
4
Process of Standard Setting
4
List of Extant International Financial Reporting Standards and
Financial Reporting Standards
5
The regulatory framework and presentation of financial statements
7
1.1
Framework for the Preparation and Presentation of Financial Statements
7
1.2
IAS
1
Presentation of Financial Information (revised December
2003) 12
Asset valuation: Non-current assets
35
2.1
IAS
16
Property, Pknt and Equipment (revised December
2003) 35
2.2
IAS
40
Investment Property (revised December
2003) 47
2.3
IAS
20
Accounting for Government Grants and Disclosure of
Government Assistance
( 1994) 58
2.4
IAS
36
Impairment of Assets (revised
2003) 62
2.5
IAS
23
Borrowing Costs (revised December
2003
and March
2007) 84
Asset valuation: Intangible assets
88
3.1
IAS
38
Intangible Assets (revised
2003) 88
3.2
IAS
17
Leases (December
2003) 107
Asset valuation: Inventories and construction contracts
128
4.1
IAS
2
Inventories (December
2003) 128
4.2
IAS
11
Construction Contracts
(1978,
revised
1993) 142
Balance sheet: Liabilities
151
5.1
IAS
37 Promsions,
Contingent Liabilities and Contingent Assets
(May
1975,
revised September
1988) 151
6
Performance
measurement
178
6.1
IAS
18
Revenue Recognition (November
1984) 178
6.2
IAS
8
Accounting Policies Changes in Accounting Estimates and Errors
(December
2003)
181
6.3
IAS
33
Earnings Per Share (October
1998) 187
6.4
IFRS
5
Non-current Assets Held for Sale and Presentation of
Discontinued Operations (March
2004) 203
7
Employee costs
216
7.1
IAS
19
Employee Benefits (December
1998,
amended
2000) 216
7.2
IAS
26
Accounting and Reporting by Retirement Benefit PUns
( 1994) 247
7.3
IFRS
2
Share-Based Payment (April
2004) 251
8
Foreign trading
272
8.1
IAS
21
The Effects of Changes in Foreign Exchange Rates (revised
December
2003) 272
8.2
IAS
29
Financial Reporting in Hyperinflationary Economies
(December
2003) 283
9
Cash flow statements
287
9.1
IAS
7
Cash Flow Statements (revised
1992) 287
10
Disclosure standards
304
10.1
IAS
10
Events After the Balance Sheet Date (December
2003) 304
10.2
IAS
14
Segment Reporting
(1997) 313
10.3
IFRS
8
Operating Segments (November
2006) 330
10.4
IAS
24
Rekted Party Dischsures (December
2003) 337
11
Group reporting
342
11.1
IAS
27
Consolidated and Separate
Financmi
Statements
(December
2003) 342
11.2
IFRS
3
Business Combinations
351
11.3
IAS
28
Accounting for Investments in Associates (December
2003) 366
11.4
IAS
31
Interests in Joint Ventures (December
2003) 375
12
Financial instruments
391
12.1
IAS
32
Financial Instruments: Disclosure and Presentation
(revised
2003) 391
12.2
IAS
39
Financial Instruments: Recognition and Measurement
(revised
2003) 412
12.3
IFRS
7
Financial Instruments: Presentation (revised
2003) 432
13
Sundry financial reporting standards
439
13.1
IAS
34
Interim Reports
(1998) 439
13.2
IAS
41
Agriculture (February
2001 ) 460
13.3
IFRS
4
Insurance Contracts (March
2004) 472
13.4
IFRS
6
Exploration and Evaluation of 'Mineral Resources
479
14
The international financial reporting interpretations committee
490
14.1
Introduction
490
14.2
Standing Interpretations
491
14.3
International Financial Reporting Interpretations Committee Statements
495
15
Taxation
511
15.1
IAS
12
Income Taxes (revised
2000) 511
Index
527 |
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T21:21:37Z |
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| isbn | 9781856175456 |
| language | English |
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| spelling | Kirk, Robert J. 1937- Verfasser (DE-588)129586846 aut IFRS a quick reference guide Robert J. Kirk 1. publ. Oxford [u.a.] Elsevier / CIMA 2009 XII, 542 S. txt rdacontent n rdamedia nc rdacarrier Financial statements Financial statements Standards Great Britain International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Großbritannien International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016743364&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kirk, Robert J. 1937- IFRS a quick reference guide Financial statements Financial statements Standards Great Britain International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | IFRS a quick reference guide |
| title_auth | IFRS a quick reference guide |
| title_exact_search | IFRS a quick reference guide |
| title_exact_search_txtP | IFRS a quick reference guide |
| title_full | IFRS a quick reference guide Robert J. Kirk |
| title_fullStr | IFRS a quick reference guide Robert J. Kirk |
| title_full_unstemmed | IFRS a quick reference guide Robert J. Kirk |
| title_short | IFRS |
| title_sort | ifrs a quick reference guide |
| title_sub | a quick reference guide |
| topic | Financial statements Financial statements Standards Great Britain International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Financial statements Financial statements Standards Great Britain International Financial Reporting Standards Großbritannien |
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