IFRS essentials:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
2013
|
| Schriftenreihe: | Wiley Regulatory Reporting
|
| Schlagworte: | |
| Online-Zugang: | TUM01 Volltext |
| Beschreibung: | More than 50% examples. - Includes index Includes bibliographical references and index WILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements 6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet) 6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows 1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed 2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility 4.6 Presentation and Disclosure 60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illust |
| Beschreibung: | 1 Online-Ressource |
| ISBN: | 1118501349 1118501373 1118501381 129940233X 9781118501344 9781118501375 9781118501382 9781299402331 |
Internformat
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| 245 | 1 | 0 | |a IFRS essentials |c Dieter Christian, Norbert Lüdenbach |
| 264 | 1 | |a Hoboken, N.J. |b Wiley |c 2013 | |
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| 490 | 0 | |a Wiley Regulatory Reporting | |
| 500 | |a More than 50% examples. - Includes index | ||
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a WILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements | ||
| 500 | |a 6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet) | ||
| 500 | |a 6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows | ||
| 500 | |a 1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed | ||
| 500 | |a 2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility | ||
| 500 | |a 4.6 Presentation and Disclosure | ||
| 500 | |a 60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illust | ||
| 630 | 0 | 4 | |a International financial reporting standards |
| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.) |2 bisacsh | |
| 650 | 7 | |a International financial reporting standards |2 fast | |
| 650 | 7 | |a Accounting / Standards |2 fast | |
| 650 | 7 | |a Financial statements / Standards |2 fast | |
| 650 | 7 | |a International business enterprises / Accounting / Standards |2 fast | |
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| 650 | 7 | |a International Financial Reporting Standards |2 gnd | |
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| 650 | 4 | |a Accounting / Standards | |
| 650 | 4 | |a Financial statements - Standards | |
| 650 | 4 | |a Financial statements / Standards | |
| 650 | 4 | |a International business enterprises - Accounting - Standards | |
| 650 | 4 | |a International business enterprises / Accounting / Standards | |
| 650 | 4 | |a International financial reporting standards | |
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Datensatz im Suchindex
| _version_ | 1804174956391563264 |
|---|---|
| any_adam_object | |
| author | Christian, Dieter 1977- |
| author_GND | (DE-588)1020801476 (DE-588)136054048 |
| author_facet | Christian, Dieter 1977- |
| author_role | aut |
| author_sort | Christian, Dieter 1977- |
| author_variant | d c dc |
| building | Verbundindex |
| bvnumber | BV042742752 |
| classification_rvk | QP 820 QP 822 |
| collection | ZDB-4-NLEBK |
| ctrlnum | (OCoLC)808108985 (DE-599)BVBBV042742752 |
| dewey-full | 657/.30218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.30218 |
| dewey-search | 657/.30218 |
| dewey-sort | 3657 530218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV042742752 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:38Z |
| institution | BVB |
| isbn | 1118501349 1118501373 1118501381 129940233X 9781118501344 9781118501375 9781118501382 9781299402331 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028173623 |
| oclc_num | 808108985 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM |
| owner_facet | DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource |
| psigel | ZDB-4-NLEBK ZDB-4-NLEBK TUM_PDA_EBSCOBAE_gekauft |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley Regulatory Reporting |
| spelling | Christian, Dieter 1977- Verfasser (DE-588)1020801476 aut IFRS essentials Dieter Christian, Norbert Lüdenbach Hoboken, N.J. Wiley 2013 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier Wiley Regulatory Reporting More than 50% examples. - Includes index Includes bibliographical references and index WILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements 6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet) 6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows 1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed 2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility 4.6 Presentation and Disclosure 60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illust International financial reporting standards BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.) bisacsh International financial reporting standards fast Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting / Standards fast Rechnungslegung gnd International Financial Reporting Standards gnd Accounting - Standards Accounting / Standards Financial statements - Standards Financial statements / Standards International business enterprises - Accounting - Standards International business enterprises / Accounting / Standards Multinationales Unternehmen Wirtschaft Financial statements Standards International business enterprises Accounting Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 Lüdenbach, Norbert 1955- Sonstige (DE-588)136054048 oth Erscheint auch als Druck-Ausgabe, Paperback 978-1-118-49471-4 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=566476 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Christian, Dieter 1977- IFRS essentials International financial reporting standards BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.) bisacsh International financial reporting standards fast Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting / Standards fast Rechnungslegung gnd International Financial Reporting Standards gnd Accounting - Standards Accounting / Standards Financial statements - Standards Financial statements / Standards International business enterprises - Accounting - Standards International business enterprises / Accounting / Standards Multinationales Unternehmen Wirtschaft Financial statements Standards International business enterprises Accounting Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4128343-0 (DE-588)4011882-4 |
| title | IFRS essentials |
| title_auth | IFRS essentials |
| title_exact_search | IFRS essentials |
| title_full | IFRS essentials Dieter Christian, Norbert Lüdenbach |
| title_fullStr | IFRS essentials Dieter Christian, Norbert Lüdenbach |
| title_full_unstemmed | IFRS essentials Dieter Christian, Norbert Lüdenbach |
| title_short | IFRS essentials |
| title_sort | ifrs essentials |
| topic | International financial reporting standards BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.) bisacsh International financial reporting standards fast Accounting / Standards fast Financial statements / Standards fast International business enterprises / Accounting / Standards fast Rechnungslegung gnd International Financial Reporting Standards gnd Accounting - Standards Accounting / Standards Financial statements - Standards Financial statements / Standards International business enterprises - Accounting - Standards International business enterprises / Accounting / Standards Multinationales Unternehmen Wirtschaft Financial statements Standards International business enterprises Accounting Standards Accounting Standards International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | International financial reporting standards BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.) Accounting / Standards Financial statements / Standards International business enterprises / Accounting / Standards Rechnungslegung International Financial Reporting Standards Accounting - Standards Financial statements - Standards International business enterprises - Accounting - Standards Multinationales Unternehmen Wirtschaft Financial statements Standards International business enterprises Accounting Standards Accounting Standards Deutschland |
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