Understanding IFRS fundamentals: international financial reporting standards
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 414 S. graph. Darst. |
| ISBN: | 9780470399149 |
Internformat
MARC
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-017680856 | ||
Datensatz im Suchindex
| _version_ | 1804139298970140672 |
|---|---|
| adam_text | CONTENTS
Preface vii
About the Authors
ix
Introduction
xi
1
Introduction to International Financial Reporting Standards
1
2
IASB Framework
11
3
Presentation of Financial Statements (IAS
1) 17
4
Inventories (IAS
2) 27
5
Statement of Cash Flows (IAS
7) 35
6
Accounting Policies, Changes in Accounting Estimates, and Errors
(IAS
8) 41
7
Events After the Reporting Period (IAS
10) 49
8
Construction Contracts (IAS
11) 53
9
Income Taxes (IAS
12) 59
10
Property, Plant, and Equipment (IAS
16) 69
11
Leases (IAS
17) 77
12
Revenue (IAS
18) 87
13
Employee Benefits (IAS
19) 95
14
Accounting for Government Grants and Disclosure of Government
Assistance (IAS
20) 107
15
The Effects of Changes in Foreign Exchange Rates (I AS
21 )
111
16
Borrowing Costs (IAS
23) 119
17
Related-Party Disclosures (IAS
24) 123
18
Accounting and Reporting by Retirement Benefit Plans (IAS
26) 131
19
Consolidated and Separate Financial Statements (IAS
27) 143
20
Investments in Associates (IAS
28) 155
21
Financial Reporting in Hyperinflationary Economies (IAS
29) 163
22
Interests in Joint Ventures (IAS
31) 171
23
Financial Instruments: Presentation (IAS
32) 177
24
Earnings Per Share (IAS
33) 187
25
Interim Financial Reporting (IAS
34) 195
26
Impairment of Assets (IAS
36) 207
27
Provisions, Contingent Liabilities, and Contingent Assets (IAS
37) 215
28
Intangible Assets (IAS
38) 223
29
Financial Instruments: Recognition and Measurement (IAS
39) 231
30
Investment Property (IAS
40) 261
31
Agriculture
(IAS
41) 267
32
First-Time Adoption of International Financial Reporting Standards
(IFRS
1) 277
33
Share-Based Payment (IFRS
2) 295
34
Business Combinations (IFRS
3) 305
35
Insurance Contracts (IFRS
4) 321
36
Noncurrent Assets Held for Sale and Discontinued Operations
(IFRS
5) 331
37
Exploration for and Evaluation of Mineral Resources (IFRS
6) 339
38
Financial Instruments: Disclosures (IFRS
7) 345
39
Operating Segments (IFRS
8) 363
40
Financial Instruments (IFRS
9) 369
41
International Financial Reporting Standards (IFRS) for Small and
Medium Enterprises (SMEs)
383
Index
395
|
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| isbn | 9780470399149 |
| language | English |
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| spelling | Understanding IFRS fundamentals international financial reporting standards A. Nandakumar ... Hoboken, NJ Wiley 2010 414 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier International Accounting Standards Board Multinationales Unternehmen Accounting Standards Financial statements Standards International business enterprises Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Nandakumar, Ankarath Sonstige oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017680856&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Understanding IFRS fundamentals international financial reporting standards International Accounting Standards Board Multinationales Unternehmen Accounting Standards Financial statements Standards International business enterprises Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4123623-3 |
| title | Understanding IFRS fundamentals international financial reporting standards |
| title_auth | Understanding IFRS fundamentals international financial reporting standards |
| title_exact_search | Understanding IFRS fundamentals international financial reporting standards |
| title_full | Understanding IFRS fundamentals international financial reporting standards A. Nandakumar ... |
| title_fullStr | Understanding IFRS fundamentals international financial reporting standards A. Nandakumar ... |
| title_full_unstemmed | Understanding IFRS fundamentals international financial reporting standards A. Nandakumar ... |
| title_short | Understanding IFRS fundamentals |
| title_sort | understanding ifrs fundamentals international financial reporting standards |
| title_sub | international financial reporting standards |
| topic | International Accounting Standards Board Multinationales Unternehmen Accounting Standards Financial statements Standards International business enterprises Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Accounting Standards Board Multinationales Unternehmen Accounting Standards Financial statements Standards International business enterprises Accounting Standards International Financial Reporting Standards Lehrbuch |
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