International financial reporting standards: a practical guide ; [covers all IASB standards through September 2010]
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, DC
World Bank
2011
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| Edition: | 6. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Physical Description: | XII, 434 S. graph. Darst. 28 cm |
| ISBN: | 9780821384282 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Titel: International financial reporting standards
Autor: Greuning, Hennie van
Jahr: 2011
Contents
Foreword: World Bank Treasury vii
Foreword: FirstRand Limited viii
Acknoivledgments ix
Introduction xi
PART I INTRODUCTORY PRINCIPLES
Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements 3
2 IFRS1 First-Time Adoption of IFRS 11
3 IAS 1 Presentation of Financial Statements 17
4 IAS 7 Statement of Cash Flows 37
5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors 49
PART II GROUP STATEMENTS
Chapter 6 IFRS 3 Business Combinations 59
7 IAS 27 Consolidated and Separate Financial Statements 79
8 IAS 28 Investments in Associates 91
9 IAS 31 Interests in Joint Ventures 99
PART III STATEMENT OF FINANCIAL POSITION / BALANCE SHEET
Chapter 10 IAS 16 Property, Plant, and Equipment 109
11 IAS 40 Investment Property 123
12 IAS 41 Agriculture 131
13 IAS 38 Intangible Assets 143
14 IAS 17 Leases 151
15 IAS 12 Income Taxes 169
16 IAS 2 Inventories 183
17 IAS 39 Financial Instruments: Recognition and Measurement 193
18 IFRS 9 Financial Instruments 217
19 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations 223
20 IFRS 6 Exploration for and Evaluation of Mineral Resources 231
21 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets 239
22 IAS 21 The Effects of Changes in Foreign Exchange Rates 247
PART IV STATEMENT OF COMPREHENSIVE INCOME /
INCOME STATEMENT
Chapter 23 IAS 18 Revenue 257
24 IAS 11 Construction Contracts 265
25 IAS 19 Employee Benefits 275
26 IAS 36 Impairment of Assets 287
27 IAS 23 Borrowing Costs 295
28 IAS 20 Accounting for Government Grants and Disclosure of Government
Assistance 303
29 IFRS 2 Share-Based Payment 309
PART V DISCLOSURE
Chapter 30 IAS 10 Events after the Reporting Period 323
31 IAS 24 Related-Party Disclosures 327
32 IAS 33 Earnings per Share 349
33 IAS 32 Financial Instruments: Presentation 361
34 IFRS 7 Financial Instruments: Disclosures 367
35 IFRS 8 Operating Segments 391
36 IAS 34 Interim Financial Reporting 399
37 IAS 26 Accounting and Reporting by Retirement Benefit Plans 407
38 IFRS 4 Insurance Contracts 413
39 IAS 29 Financial Reporting in Hyperinflationary Economies 427
About the Contributors 433
|
| any_adam_object | 1 |
| author | Greuning, Hennie van Scott, Darrel Terblanchet, Simonet |
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| author_facet | Greuning, Hennie van Scott, Darrel Terblanchet, Simonet |
| author_role | aut aut aut |
| author_sort | Greuning, Hennie van |
| author_variant | h v g hv hvg d s ds s t st |
| building | Verbundindex |
| bvnumber | BV039128170 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)701799254 (DE-599)GBV655855610 |
| dewey-full | 657.02/18 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.02/18 |
| dewey-search | 657.02/18 |
| dewey-sort | 3657.02 218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| genre_facet | Einführung |
| id | DE-604.BV039128170 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:59:34Z |
| institution | BVB |
| isbn | 9780821384282 |
| language | English |
| lccn | 2011411162 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024146572 |
| oclc_num | 701799254 |
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| owner | DE-945 DE-M382 |
| owner_facet | DE-945 DE-M382 |
| physical | XII, 434 S. graph. Darst. 28 cm |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | World Bank |
| record_format | marc |
| spelling | Greuning, Hennie van Verfasser aut International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] Hennie van Greuning ; Darrel Scott ; Simonet Terblanche 6. ed. Washington, DC World Bank 2011 XII, 434 S. graph. Darst. 28 cm txt rdacontent n rdamedia nc rdacarrier International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Scott, Darrel Verfasser (DE-588)1012047644 aut Terblanchet, Simonet Verfasser aut Erscheint auch als Online-Ausgabe 978-0-8213-8555-5 DE-601 pdf/application http://www.gbv.de/dms/zbw/655855610.pdf kostenfrei Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024146572&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Greuning, Hennie van Scott, Darrel Terblanchet, Simonet International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4151278-9 |
| title | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] |
| title_auth | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] |
| title_exact_search | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] |
| title_full | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] Hennie van Greuning ; Darrel Scott ; Simonet Terblanche |
| title_fullStr | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] Hennie van Greuning ; Darrel Scott ; Simonet Terblanche |
| title_full_unstemmed | International financial reporting standards a practical guide ; [covers all IASB standards through September 2010] Hennie van Greuning ; Darrel Scott ; Simonet Terblanche |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards a practical guide covers all iasb standards through september 2010 |
| title_sub | a practical guide ; [covers all IASB standards through September 2010] |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards Einführung |
| url | http://www.gbv.de/dms/zbw/655855610.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024146572&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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