International financial reporting: a practical guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
FT Prentice Hall
2008
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XII, 476 S. graph. Darst. |
| ISBN: | 9780273708728 |
Internformat
MARC
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| 245 | 1 | 0 | |a International financial reporting |b a practical guide |c Alan Melville |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Harlow ; Munich [u.a.] |b FT Prentice Hall |c 2008 | |
| 300 | |a XII, 476 S. |b graph. Darst. | ||
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| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Financial statements | |
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Datensatz im Suchindex
| _version_ | 1804138515654508544 |
|---|---|
| adam_text | CONTENTS PREFACE ACKNOWLEDGEMENTS LIST OF INTERNATIONAL STANDARDS PART 1
INTRODUCTION TO FINANCIAL REPORTING 1 THE REGULATORY FRAMEWORK THE NEED
FOR REGULATION SOURCES OF REGULATION GENERALLY ACCEPTED ACCOUNTING
PRACTICE THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) THE
STANDARD-SETTING PROCESS THE STRUCTURE OF AN INTERNATIONAL STANDARD THE
PURPOSE OF ACCOUNTING STANDARDS WORLDWIDE USE OF INTERNATIONAL STANDARDS
FIRST-TIME ADOPTION OF INTERNATIONAL STANDARDS 2 THE IASB CONCEPTUAL
FRAMEWORK PURPOSE AND SCOPE OF THE IASB FRAMEWORK OBJECTIVE OF FINANCIAL
STATEMENTS UNDERLYING ASSUMPTIONS QUALITATIVE CHARACTERISTICS OF
FINANCIAL STATEMENTS 20 ELEMENTS OF FINANCIAL STATEMENTS 23 RECOGNITION
OF THE ELEMENTS OF FINANCIAL STATEMENTS 25 MEASUREMENT OF THE ELEMENTS
OF FINANCIAL STATEMENTS 26 CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE
27 3 PRESENTATION OF FINANCIAL STATEMENTS 33 OBJECTIVE OF FINANCIAL
STATEMENTS 34 COMPONENTS OF FINANCIAL STATEMENTS 34 OVERALL
CONSIDERATIONS 35 IX X XI 3 4 4 O 7 I Q Y 9 10 STRUCTURE AND CONTENT OF
FINANCIAL STATEMENTS THE BALANCE SHEET THE INCOME STATEMENT THE
STATEMENT OF CHANGES IN EQUITY THE NOTES TO THE FINANCIAL STATEMENTS THE
REVISED VERSION OF IAS1 INTERIM FINANCIAL REPORTING 4 ACCOUNTING
POLICIES, ACCOUNTING ESTIMATES AND ERRORS ACCOUNTING POLICIES ACCOUNTING
ESTIMATES PRIOR PERIOD ERRORS PART 2 FINANCIAL REPORTING IN PRACTICE 37
38 43 46 48 49 52 58 58 63 63 11 11 16 17 18 19 5 PROPERTY, PLANT AND
EQUIPMENT 71 DEFINITION OF PROPERTY, PLANT AND EQUIPMENT 72 RECOGNITION
OF PROPERTY, PLANT AND EQUIPMENT 72 INITIAL MEASUREMENT OF PROPERTY,
PLANT AND EQUIPMENT 75 SUBSEQUENT MEASUREMENT OF PROPERTY, PLANT AND
EQUIPMENT 76 DEPRECIATION 78 DISCLOSURE REQUIREMENTS 82 BORROWING COSTS
83 GOVERNMENT GRANTS 86 INVESTMENT PROPERTY 89 6 INTANGIBLE ASSETS 95
DEFINITION OF AN INTANGIBLE ASSET 96 INITIAL RECOGNITION AND MEASUREMENT
OF INTANGIBLE ASSETS , 97 SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS
101 AMORTISATION OF INTANGIBLE ASSETS 103 DISCLOSURE REQUIREMENTS 105
CONTENTS GOODWILL IFRS3 BUSINESS COMBINATIONS 7 IMPAIRMENT OF ASSETS
INDICATIONS OF IMPAIRMENT RECOVERABLE AMOUNT RECOGNITION AND MEASUREMENT
OF AN IMPAIRMENT LOSS CASH-GENERATING UNITS REVERSAL OF IMPAIRMENT
LOSSES DISCLOSURE REQUIREMENTS 8 NON-CURRENT ASSETS HELD FOR SALE AND
DISCONTINUED OPERATIONS CLASSIFICATION OF NON-CURRENT ASSETS AS HELD FOR
SALE MEASUREMENT OF NON-CURRENT ASSETS HELD FOR SALE 106 107 113 114 115
118 119 123 124 128 129 131 10 11 PRESENTATION OF NON-CURRENT ASSETS
HELD FOR SALE 135 PRESENTATION AND DISCLOSURE OF DISCONTINUED OPERATIONS
136 LEASES CLASSIFICATION OF LEASES ACCOUNTING FOR OPERATING LEASES
ACCOUNTING FOR FINANCE LEASES DISCLOSURE REQUIREMENTS INVENTORIES AND
CONSTRUCTION CONTRACTS INVENTORIES COST OF INVENTORIES COST FORMULAS NET
REALISABLE VALUE DISCLOSURES RELATING TO INVENTORIES CONSTRUCTION
CONTRACTS CONTRACT REVENUE AND COSTS RECOGNITION OF CONTRACT REVENUE AND
EXPENSES PRESENTATION AND DISCLOSURE FOR CONSTRUCTION CONTRACTS
FINANCIAL INSTRUMENTS DEFINITIONS CLASSIFICATION OF FINANCIAL
INSTRUMENTS RECOGNITION OF FINANCIAL ASSETS AND LIABILITIES INITIAL
MEASUREMENT OF FINANCIAL ASSETS AND LIABILITIES 142 143 144 144 148 153
154 154 156 159 160 161 162 162 165 171 172 173 176 176 SUBSEQUENT
MEASUREMENT OF FINANCIAL ASSETS 176 SUBSEQUENT MEASUREMENT OF FINANCIAL
LIABILITIES 180 DISCLOSURE REQUIREMENTS 181 12 PROVISIONS AND EVENTS
AFTER THE BALANCE SHEET DATE 186 RECOGNITION OF A PROVISION 187
MEASUREMENT OF A PROVISION 189 APPLICATION OF THE RECOGNITION AND
MEASUREMENT RULES 190 CONTINGENT LIABILITIES AND CONTINGENT ASSETS 192
DISCLOSURE REQUIREMENTS 193 SCOPE OF IAS37 194 EVENTS AFTER THE BALANCE
SHEET DATE 194 13 REVENUE 199 DEFINITION OF REVENUE 200 MEASUREMENT OF
REVENUE 200 RECOGNITION OF REVENUE: S ALE OF GOODS 201 RECOGNITION OF
REVENUE: RENDERING OF SERVICES 202 RECOGNITION OF REVENUE: INTEREST,
ROYALTIES AND DIVIDENDS 203 DISCLOSURE REQUIREMENTS 203 GUIDANCE TO THE
IMPLEMENTATION OF IAS 18 204 14 EMPLOYEE BENEFITS 210 SHORT-TERM
EMPLOYEE BENEFITS 211 POST-EMPLOYMENT BENEFITS 213 ACCOUNTING FOR
DEFINED CONTRIBUTION PLANS 213 ACCOUNTING FOR DEFINED BENEFIT PLANS 214
OTHER LONG-TERM EMPLOYEE BENEFITS 220 TERMINATION BENEFITS 220 15
TAXATION IN FINANCIAL STATEMENTS 224 CURRENT TAX . 225 DEFERRED TAX .
227 THE TAX BASE CONCEPT 229 IAS 12 REQUIREMENTS WITH REGARD TO DEFERRED
TAX 234 DISCLOSURE REQUIREMENTS 234 16 CASH FLOW STATEMENTS 239 CASH
AND CASH EQUIVALENTS 240 CLASSIFICATION OF CASH FLOWS BY ACTIVITY 241 VJ
CONTENTS INTEREST, DIVIDENDS AND TAXES 242 REPORTING CASH FLOWS FROM
OPERATING ACTIVITIES 243 DISCLOSURES 247 17 FINANCIAL REPORTING IN
HYPCRINFLATIONARY ECONOMIES 257 HISTORICAL COST ACCOUNTING AND ITS
WEAKNESSES 258 STRENGTHS OF HISTORICAL COST ACCOUNTING 263 ALTERNATIVES
TO HISTORICAL COST ACCOUNTING 264 HYPERINFLATIONARY ECONOMIES 265 THE
RESTATEMENT OF FINANCIAL STATEMENTS 265 DISCLOSURES REQUIRED BY IAS29
267 PART 3 CONSOLIDATED FINANCIAL STATEMENTS 18 THE GROUP BALANCE SHEET
273 REQUIREMENT TO PREPARE CONSOLIDATED FINANCIAL STATEMENTS 274 THE
CONSOLIDATED BALANCE SHEET ON THE DATE OF ACQUISITION 275 THE
CONSOLIDATED BALANCE SHEET IN SUBSEQUENT YEARS 279 PARTLY-OWNED
SUBSIDIARIES 282 PREFERENCE SHARES 284 ELIMINATION OF INTRA-GROUP
BALANCES 286 UNREALISED PROFITS 287 REPORTING DATE AND ACCOUNTING
POLICIES 288 19 THE GROUP INCOME STATEMENT 297 PREPARATION OF A
CONSOLIDATED INCOME STATEMENT 298 DIVIDENDS PAID OUT OF PRE-ACQUISITION
PROFITS 301 SUBSIDIARY ACQUIRED PART WAY THROUGH AN ACCOUNTING PERIOD
304 20 ASSOCIATES AND JOINT VENTURES 314 SIGNIFICANT INFLUENCE 315 THE
EQUITY METHOD 316 APPLICATION OF THE EQUITY METHOD 316 IAS28 DISCLOSURE
REQUIREMENTS 322 JOINT VENTURES 323 ACCOUNTING FOR AN INTEREST IN A
JOINTLY CONTROLLED ENTITY 324 IAS31 DISCLOSURE REQUIREMENTS 328 21
RELATED PARTIES AND CHANGES IN FOREIGN EXCHANGE RATES RELATED PARTIES
DEFINITION OF RELATED PARTY AND RELATED PARTY TRANSACTION DISCLOSURES
REQUIRED BY IAS24 FOREIGN EXCHANGE ACCOUNTING REPORTING FOREIGN CURRENCY
TRANSACTIONS TRANSLATION TO A PRESENTATION CURRENCY PART 4 ANALYSIS OF
FINANCIAL STATEMENTS 22 RATIO ANALYSIS ACCOUNTING RATIOS PROFITABILITY
RATIOS LIQUIDITY RATIOS EFFICIENCY RATIOS INVESTMENT RATIOS LIMITATIONS
OF RATIO ANALYSIS MULTIVARIATE RATIO ANALYSIS 23 EARNINGS PER SHARE
SIGNIFICANCE OF EPS CALCULATION OF BASIC EPS SHARES ISSUED DURING THE
ACCOUNTING PERIOD BONUS ISSUES RIGHTS ISSUES CALCULATION OF DILUTED EPS
PRESENTATION AND DISCLOSURE REQUIREMENTS 24 SEGMCNTAL ANALYSIS BUSINESS
SEGMENTS AND GEOGRAPHICAL SEGMENTS PRIMARY AND SECONDARY SEGMENT
REPORTING FORMATS REPORTABLE SEGMENTS DISCLOSURES FOR THE PRIMARY FORMAT
DISCLOSURES FOR THE SECONDARY FORMAT OTHER DISCLOSURES IFRS8 OPERATING
SEGMENTS PART 5 ANSWERS ANSWERS TO EXERCISES INDEX 335 336 336 337 339
340 341 347 348 349 353 355 357 365 366 371 371 372 374 376 377 380 382
387 388 389 390 392 393 395 396 403 473 VII
|
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2024-07-09T21:29:25Z |
| institution | BVB |
| isbn | 9780273708728 |
| language | English |
| lccn | 2008024469 |
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| physical | XII, 476 S. graph. Darst. |
| publishDate | 2008 |
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| publisher | FT Prentice Hall |
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| spelling | Melville, Alan 1948- Verfasser (DE-588)133535339 aut International financial reporting a practical guide Alan Melville 1. publ. Harlow ; Munich [u.a.] FT Prentice Hall 2008 XII, 476 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Accounting Standards Financial statements International Accounting Standards (DE-588)4367663-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s International Accounting Standards (DE-588)4367663-7 s DE-604 SWBplus Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017048264&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Melville, Alan 1948- International financial reporting a practical guide Accounting Standards Financial statements International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4699643-6 |
| title | International financial reporting a practical guide |
| title_auth | International financial reporting a practical guide |
| title_exact_search | International financial reporting a practical guide |
| title_full | International financial reporting a practical guide Alan Melville |
| title_fullStr | International financial reporting a practical guide Alan Melville |
| title_full_unstemmed | International financial reporting a practical guide Alan Melville |
| title_short | International financial reporting |
| title_sort | international financial reporting a practical guide |
| title_sub | a practical guide |
| topic | Accounting Standards Financial statements International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Accounting Standards Financial statements International Accounting Standards International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017048264&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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