Insights into IFRS: KPMG's practical guide to International Financial Reporting Standards
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
[London]
Thomson
2008
|
| Ausgabe: | 5. ed., 2008/9 |
| Schriftenreihe: | Audit, tax, advisory
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIII, 1333 S. graph. Darst. |
| ISBN: | 9781847037213 |
Internformat
MARC
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| 245 | 1 | 0 | |a Insights into IFRS |b KPMG's practical guide to International Financial Reporting Standards |c The KPMG International Financial Reporting Group |
| 250 | |a 5. ed., 2008/9 | ||
| 264 | 1 | |a [London] |b Thomson |c 2008 | |
| 300 | |a XXIII, 1333 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Audit, tax, advisory | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Financial statements |x Standards | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-016756507 | ||
Datensatz im Suchindex
| _version_ | 1804138044125609984 |
|---|---|
| adam_text | Overview of contents
Page
Acknowledgments 1
KPMG member firms
contributors
ü
Foreword 1V
About this publication wl
Abbreviations
ix
Table of concordance
ίχ
1.
Background
1
1.1
Introduction
1
1.2
The Framework
9
2.
General issues
17
2.1
Form and components of financial statements
17
2.2
Changes in equity
27
2.2A Comprehensive income and changes in equity
33
2.3
Statement of cash flows
37
2.4
Basis of accounting
48
2.5
Consolidation
62
2.6
Business combinations
115
2.6A Business combinations
179
2.7
Foreign currency translation
213
2.8
Accounting policies, errors and estimates
237
2.9
Events after the reporting date
246
3.
Specific balance sheet items
251
3.1
General
251
3.2
Property, plant and equipment
256
3.3
Intangible assets and goodwill
283
3.4
Investment property
308
3.5
Investments in associates and joint ventures
330
3.6
Financial instruments
377
3.7
Hedge accounting
492
3.8
Inventories
577
3.9
Biological assets
598
3.10
Impairment
606
3.11
Equity and financial liabilities
630
3.12
Provisions
666
3.13
Income taxes
710
3.14
Contingent assets and liabilities
770
4.
Specific income statement items
777
4.1
General
777
4.2
Revenue
790
4.3
Government grants
845
4.4
Employee benefits
855
4.5
Share-based payments
918
4.6
Financial income and expense
978
5.
Special topics
1003
5.1
Leases
1003
5.2
Segment reporting
1032
5.2A Operating segments
1045
5.3
Earnings per share
1059
5.4
Non-current assets held for sale and discontinued operations
1087
5.5
Related party disclosures
1105
5.6
Financial instruments: presentation and disclosure
1116
5.7
Non-monetary transactions
1141
5.8
Accompanying financial and other information
1149
5.9
Interim financial reporting
1154
5.10
Insurance contracts
1174
5.11
Extractive activities
1193
5.12
Service concession arrangements
1214
6.
First-time adoption of IFRSs
1231
6.1
First-time adoption
1231
Appendices
Appendix I: Currently effective requirements
1277
Appendix II: Forthcoming requirements
1284
Appendix III: Table of concordance (moved paragraphs and changed
paragraph numbers)
1286
Index
1287
Xl
|
| adam_txt |
Overview of contents
Page
Acknowledgments 1
KPMG member firms
'
contributors
ü
Foreword 1V
About this publication wl
Abbreviations
ix
Table of concordance
ίχ
1.
Background
1
1.1
Introduction
1
1.2
The Framework
9
2.
General issues
17
2.1
Form and components of financial statements
17
2.2
Changes in equity
27
2.2A Comprehensive income and changes in equity
33
2.3
Statement of cash flows
37
2.4
Basis of accounting
48
2.5
Consolidation
62
2.6
Business combinations
115
2.6A Business combinations
179
2.7
Foreign currency translation
213
2.8
Accounting policies, errors and estimates
237
2.9
Events after the reporting date
246
3.
Specific balance sheet items
251
3.1
General
251
3.2
Property, plant and equipment
256
3.3
Intangible assets and goodwill
283
3.4
Investment property
308
3.5
Investments in associates and joint ventures
330
3.6
Financial instruments
377
3.7
Hedge accounting
492
3.8
Inventories
577
3.9
Biological assets
598
3.10
Impairment
606
3.11
Equity and financial liabilities
630
3.12
Provisions
666
3.13
Income taxes
710
3.14
Contingent assets and liabilities
770
4.
Specific income statement items
777
4.1
General
777
4.2
Revenue
790
4.3
Government grants
845
4.4
Employee benefits
855
4.5
Share-based payments
918
4.6
Financial income and expense
978
5.
Special topics
1003
5.1
Leases
1003
5.2
Segment reporting
1032
5.2A Operating segments
1045
5.3
Earnings per share
1059
5.4
Non-current assets held for sale and discontinued operations
1087
5.5
Related party disclosures
1105
5.6
Financial instruments: presentation and disclosure
1116
5.7
Non-monetary transactions
1141
5.8
Accompanying financial and other information
1149
5.9
Interim financial reporting
1154
5.10
Insurance contracts
1174
5.11
Extractive activities
1193
5.12
Service concession arrangements
1214
6.
First-time adoption of IFRSs
1231
6.1
First-time adoption
1231
Appendices
Appendix I: Currently effective requirements
1277
Appendix II: Forthcoming requirements
1284
Appendix III: Table of concordance (moved paragraphs and changed
paragraph numbers)
1286
Index
1287
Xl |
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| illustrated | Illustrated |
| index_date | 2024-07-02T22:09:43Z |
| indexdate | 2024-07-09T21:21:55Z |
| institution | BVB |
| institution_GND | (DE-588)5566461-1 |
| isbn | 9781847037213 |
| language | English |
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| physical | XXIII, 1333 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Thomson |
| record_format | marc |
| series2 | Audit, tax, advisory |
| spelling | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards The KPMG International Financial Reporting Group 5. ed., 2008/9 [London] Thomson 2008 XXIII, 1333 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Audit, tax, advisory Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 KPMG International Financial Reporting Group Sonstige (DE-588)5566461-1 oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016756507&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_auth | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_exact_search | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_exact_search_txtP | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_full | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards The KPMG International Financial Reporting Group |
| title_fullStr | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards The KPMG International Financial Reporting Group |
| title_full_unstemmed | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards The KPMG International Financial Reporting Group |
| title_short | Insights into IFRS |
| title_sort | insights into ifrs kpmg s practical guide to international financial reporting standards |
| title_sub | KPMG's practical guide to International Financial Reporting Standards |
| topic | Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Accounting Standards Financial statements Standards International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016756507&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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