An executive guide to IFRS: content, costs and benefits to business
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2011
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 228 S. |
| ISBN: | 0470664908 9780470664902 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | Titel: An executive guide to IFRS
Autor: Walton, Peter J.
Jahr: 2011
CONTENTS
Preface ix
Acknowledgements x
About the author xi
1 Worldwide convergence on IFRS 1
Convergence 3
Large company advantages 5
Why governments support IFRS 7
The use of IAS/IFRS in the world 8
Problems with convergence 10
Modified convergence 13
Small and medium-sized business 13
Conclusion 14
2 Content of financial statements 15
IAS 1 presentation of financial statements 18
Statement of Comprehensive Income 19
Statement of Financial Position 23
Statement of Cash Flows 26
Statement of Changes in Equity 30
Accounting policies and changes 30
Fair presentation 33
Conventions 34
Interim financial statements 34
Conclusion 36
Appendix: The IASB Conceptual Framework 37
Qualitative characteristics 39
Assets and liabilities 41
Investments in other companies 45
Consolidation 46
Translation of foreign subsidiaries 48
Business combinations 51
Investments in associates 54
Joint ventures 55
Assets held for disposal 56
Equity investments 57
Conclusion 58
Appendix: Fair value measurement 59
The market 60
Measurement hierarchy 61
Highest and best use 62
Liabilities 63
Conclusion 64
Income statement items 65
Revenue recognition 66
Iture 70
Government grants 71
Pensions 72
Stock options 75
Inventories 78
Income taxes 79
Interest expense 80
Foreign exchange differences 82
Accounting in hyperirtflationary economies 83
Conclusion 84
Balance sheet items 85
Property, plant and equipment 86
Investment property 89
Leased assets 90
Intangible assets 92
Mineral rights 94
Impairment 95
Assets held for sale 99
Financial instruments 100
Disclosures about financial instruments 105
Defining equity 106
Liabilities 109
Contingent liabilities 112
Conclusion 113
Other significant standards 115
First time adoption 115
Related party transactions 118
Segment reporting 120
Concessions 122
Events after balance sheet date 123
Insurance 124
Conclusion 126
The IFRS for SMEs 127
Development of the standard 128
Content 131
Conclusion 134
Comparison with US GAAP 137
Conceptual Framework 140
Consolidation 142
Financial instruments 143
Offsetting 146
Non-financial assets 147
Impairment 149
Miscellaneous 150
Conclusion 153
9 The lASB s standard-setting process 155
Due process 157
Discussion paper 159
Exposure draft 160
New standard 163
Interpretations 165
Structure 168
Finance 170
Lobbying the IASB 171
Monitoring the IASB 173
Conclusion 174
10 History of the IASB 175
The start-up phase 176
Steady progress 177
The enhancement phase 180
Transition 185
Global convergence 189
Relations with the US 191
Relations with Europe 192
The financial crisis 195
Conclusion 197
11 Observer notes 199
Standard-setters are people 200
What sort of people? 201
What do they think? 205
Fair value controversies 209
Executory contracts 211
True and fair view 213
Anti-abuse measures 213
Conclusions 216
Further reading 217
Index 221
|
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| isbn | 0470664908 9780470664902 |
| language | English |
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| physical | XI, 228 S. |
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| spelling | Walton, Peter J. Verfasser aut An executive guide to IFRS content, costs and benefits to business Peter Walton 1. publ. Chichester Wiley 2011 XI, 228 S. txt rdacontent n rdamedia nc rdacarrier International financial reporting standards Financial statements / Standards International business enterprises / Accounting / Standards BUSINESS & ECONOMICS / International / Accounting bisacsh Multinationales Unternehmen Wirtschaft International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Erscheint auch als Online-Ausgabe 978-1-119-97385-0 Erscheint auch als Online-Ausgabe 978-1-119-97386-7 Erscheint auch als Online-Ausgabe 978-1-119-97447-5 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022481640&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Walton, Peter J. An executive guide to IFRS content, costs and benefits to business International financial reporting standards Financial statements / Standards International business enterprises / Accounting / Standards BUSINESS & ECONOMICS / International / Accounting bisacsh Multinationales Unternehmen Wirtschaft International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | An executive guide to IFRS content, costs and benefits to business |
| title_auth | An executive guide to IFRS content, costs and benefits to business |
| title_exact_search | An executive guide to IFRS content, costs and benefits to business |
| title_full | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_fullStr | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_full_unstemmed | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_short | An executive guide to IFRS |
| title_sort | an executive guide to ifrs content costs and benefits to business |
| title_sub | content, costs and benefits to business |
| topic | International financial reporting standards Financial statements / Standards International business enterprises / Accounting / Standards BUSINESS & ECONOMICS / International / Accounting bisacsh Multinationales Unternehmen Wirtschaft International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International financial reporting standards Financial statements / Standards International business enterprises / Accounting / Standards BUSINESS & ECONOMICS / International / Accounting Multinationales Unternehmen Wirtschaft International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022481640&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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