International trends in financial reporting under IFRS: including comparisons with US GAAP, China GAAP, and India Accounting Standards
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Angekündigt als: International financial reporting technical issues |
| Beschreibung: | XV, 793 S. |
| ISBN: | 9780470178447 |
Internformat
MARC
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| 100 | 1 | |a Mirza, Abbas Ali |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a International trends in financial reporting under IFRS |b including comparisons with US GAAP, China GAAP, and India Accounting Standards |c Abbas Ali Mirza ; Nandakumar Ankarath |
| 246 | 1 | 3 | |a Wiley international trends in financial reporting under IFRS |
| 246 | 1 | 3 | |a International financial reporting technical issues |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2013 | |
| 300 | |a XV, 793 S. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface
ix
Acknowledgments
xi
About the Authors
xiii
About the Contributors
xv
SECTION I: INTRODUCTION TO IFRS AND IASB FRAMEWORK
1
Chapter
1:
Introduction to International Financial Reporting
Standards
3
Chapter
2:
IASB Framework for the Preparation and
Presentation of Financial Statements
13
SECTION II: PRESENTATION OF FINANCIAL STATEMENTS
17
ChapterS: Presentation of Financial Statements (IAS
1) 19
Chapter
4:
Statement of Cash Flows (IAS
7) 55
Chapter
5:
Accounting Policies, Changes in Accounting
Estimates and Errors (IAS
8) 65
Chapter
6:
Events after the Reporting Date (IAS
10) 73
SECTION III: REVENUE
81
Chapter
7:
Revenue (IAS
18) 83
Chapter
8:
Construction Contracts (IAS
11) 95
Chapter
9:
Accounting for Government Grants and
Disclosure of Government Assistance (IAS
20) 99
Chapter
10:
Agriculture (IAS
41) 105
SECTION IV: NONCURRENT ASSETS, PROVISIONS, CURRENT
LIABILITIES AND ASSETS
109
Chapter
11:
Property, Plant and Equipment (IAS
16)
111
Chapter
12:
Borrowing Costs (IAS
23) 131
Chapter
13:
Provisions, Contingent Liabilities and Contingent
Assets (IAS
37) 143
Chapter
14:
Intangible Assets (IAS
38) 159
Chapter
15:
Investment Property (IAS
40) 179
SECTION
V:
INVESTMENTS IN ASSOCIATES, JOINT
VENTURES,
SUBSIDIARIES, IMPAIRMENT OF ASSETS AND
BUSINESS COMBINATIONS
191
Chapter
16:
Consolidated Financial Statements and Separate
Financial Statements (IAS
27) 193
Chapter
17:
Investments in Associates (IAS
28) 215
Chapter
18:
Interests in Joint Ventures (IAS
31) 219
Chapter
19:
Impairment of Assets (IAS
36) 249
Chapter
20:
Business Combinations (IFRS
3) 263
Chapter
21:
Non-Current Assets Held for Sale and
Discontinued Operations (IFRS
5) 281
SECTION VI: FINANCIAL INSTRUMENTS
289
Chapter
22:
Financial Instruments: Presentation (IAS
32) 291
Chapter
23:
Financial Instrument: Recognition and
Measurement (IAS
39) 293
Chapter
24:
Financial Instrument Disclosures (IFRS
7) 297
SECTION
VII:
EMPLOYEE BENEFITS AND SHARE-BASED PAYMENTS
329
Chapter
25:
Employee Benefits (IAS
19) 331
Chapter
26:
Share-Based Payments (IFRS
2) 363
SECTION
VIII:
STANDARDS APPLICABLE TO PUBLIC LISTED
COMPANIES
373
Chapter
27:
Earnings per Share (IAS
33) 375
Chapter
28:
Interim Financial Reporting (IAS
34) 383
Chapter
29:
Operating Segments (IFRS
8) 397
SECTION IX: INDUSTRY-SPECIFIC STANDARDS AND STANDARDS
APPLICABLE IN SPECIFIC SITUATIONS
427
Chapter
30:
Accounting and Reporting by Retirement Benefit
Plans (IAS
26) 429
Chapter
31:
Financial Reporting in Hyperinflationary
Economies (IAS
29) 433
Chapter
32:
First-Time Adoption of International Financial
Reporting Standards (IFRS
1) 437
Chapter
33:
Insurance Contracts (IFRS
4) 445
Chapter
34:
Exploration for and Evaluation of Mineral
Resources (IFRS
6) 465
VI
SECTION
X: OTHER GENERAL STANDARDS
489
Chapter
35:
Inventories (IAS
2) 491
Chapter
36:
Income Taxes (IAS
12) 505
Chapters?: Leases (IAS
17) 541
Chapter
38:
The Effects of Changes in Foreign Exchange
Rates (IAS
21) 553
Chapter
39:
Related Party Disclosures (IAS
24) 563
APPENDICES: STANDARDS ISSUED BUT NOT EFFECTIVE
IMMEDIATELY WITH EARLIER APPLICATION
PERMISSIBLE
577
Appendix A: Financial Instruments (IFRS
9) 579
Appendix B: New IFRS Issued and Amendments to Existing
Standards Effective in
2011
and Later Years
587
APPENDICES: COMPARISON OF IFRS TO OTHER ACCOUNTING
STANDARDS
599
Appendix C: Comparison of IFRS with US
GAAP
601
Appendix D: Comparison of IFRS with India Accounting
Standards
633
Appendix E: Comparison of IFRS with China
G
AAP
707
Index
783
vu
|
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| indexdate | 2024-07-10T00:13:30Z |
| institution | BVB |
| isbn | 9780470178447 |
| language | English |
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| spelling | Mirza, Abbas Ali Verfasser aut International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards Abbas Ali Mirza ; Nandakumar Ankarath Wiley international trends in financial reporting under IFRS International financial reporting technical issues Hoboken, NJ Wiley 2013 XV, 793 S. txt rdacontent n rdamedia nc rdacarrier Angekündigt als: International financial reporting technical issues Corporations Accounting Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Ankarath, Nandakumar Verfasser aut Erscheint auch als Online-Ausgabe 978-1-118-22009-2 Erscheint auch als Online-Ausgabe 978-1-118-23382-5 Erscheint auch als Online-Ausgabe 978-1-118-25846-0 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024749083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mirza, Abbas Ali Ankarath, Nandakumar International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards Corporations Accounting Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4522595-3 |
| title | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards |
| title_alt | Wiley international trends in financial reporting under IFRS International financial reporting technical issues |
| title_auth | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards |
| title_exact_search | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards |
| title_full | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards Abbas Ali Mirza ; Nandakumar Ankarath |
| title_fullStr | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards Abbas Ali Mirza ; Nandakumar Ankarath |
| title_full_unstemmed | International trends in financial reporting under IFRS including comparisons with US GAAP, China GAAP, and India Accounting Standards Abbas Ali Mirza ; Nandakumar Ankarath |
| title_short | International trends in financial reporting under IFRS |
| title_sort | international trends in financial reporting under ifrs including comparisons with us gaap china gaap and india accounting standards |
| title_sub | including comparisons with US GAAP, China GAAP, and India Accounting Standards |
| topic | Corporations Accounting Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Corporations Accounting Financial statements Standards International Financial Reporting Standards Fallstudiensammlung |
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