IFRS Explained: a Guide to International Financial Reporting Standards
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London
BPP Learning Media
2012
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| Schriftenreihe: | Explained
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 2 IAS 32: Financial instruments: Presentation Book Cover; Title; Copyright; Contents; Introduction; Part A The regulatory and conceptual framework; Chapter 1 The IASB and the regulatory framework; 1 Impact of globalisation; 2 International Accounting Standards Board (IASB); 3 Generally Accepted Accounting Practice (GAAP); 4 Other international influences; 5 Scope and application of IFRSs; 6 Progress towards global harmonisation; 7 Benefits of and barriers to global harmonisation; 8 IFRS 1: First-time adoption of International Financial Reporting Standards; Chapter 2 Conceptual framework for financial reporting 1 The need for a conceptual framework2 The IASB Conceptual Framework; 3 The objective of general purpose financial reporting; 4 Underlying assumption; 5 Qualitative characteristics of useful financial information; 6 The elements of financial statements; 7 Recognition of the elements of financial statements; 8 Measurement of the elements of financial statements; Part B Single entity financial statements; Chapter 3 Presentation of published financial statements; 1 IAS 1 (revised): Presentation of financial statements; 2 Structure and content of financial statements 3 Statement of financial position4 The current/non-current distinction; 5 Statement of profit or loss and other comprehensive income; 6 Statement of profit or loss; 7 Changes in equity; 8 Notes to the financial statements; 9 Small and medium-sized entities (SMEs); 10 IAS 34: Interim financial reporting; Chapter 4 Accounting for tangiblenon-current assets; 1 IAS 16: Property, plant and equipment; 2 IAS 20: Accounting for government grants and disclosure of government assistance; 3 IAS 40: Investment property; 4 IAS 36: Impairment of assets; 5 IAS 23: Borrowing costs Chapter 5 Intangible assets and goodwill1 IAS 38: Intangible assets; 2 Goodwill (IFRS 3); Chapter 6 Reporting financial performance; 1 IAS 10: Events after the reporting period; 2 IAS 8: Accounting policies, changes in accounting estimates and errors; 3 Accounting policies; 4 Changes in accounting policies; 5 Changes in accounting estimates; 6 Errors; 7 IFRS 5: Non-current assets held for sale and discontinued operations; Chapter 7 Revenue recognition; 1 Introduction; 2 IAS 18: Revenue; Chapter 8 Provisions and contingencies; 1 IAS 37: Provisions, contingent liabilities and contingent assets 2 Provisions for restructuring3 Contingent liabilities and contingent assets; Chapter 9 Inventories and construction contracts; 1 Inventories and short-term WIP (IAS 2); 2 IAS 11: Construction contracts; Chapter 10 Accounting for leases; 1 IAS 17: Leases; 2 Lessees; 3 Lessors; Chapter 11 Accounting for taxation; 1 IAS 12: Income taxes; 2 Deferred tax; 3 Taxable temporary differences; 4 Deductible temporary differences; 5 Measurement and recognition of deferred tax; 6 Taxation in financial statements; Chapter 12 Financial instruments; 1 Financial assets and liabilities International Financial Reporting Standards are now being adopted in more and more jurisdictions all around the world. They are currently required or permitted in over 100 countries including the US, Japan and member states of the EU. |
| Beschreibung: | 1 Online-Ressource (433 pages) |
| ISBN: | 9780751797251 0751797251 |
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| 500 | |a 1 The need for a conceptual framework2 The IASB Conceptual Framework; 3 The objective of general purpose financial reporting; 4 Underlying assumption; 5 Qualitative characteristics of useful financial information; 6 The elements of financial statements; 7 Recognition of the elements of financial statements; 8 Measurement of the elements of financial statements; Part B Single entity financial statements; Chapter 3 Presentation of published financial statements; 1 IAS 1 (revised): Presentation of financial statements; 2 Structure and content of financial statements | ||
| 500 | |a 3 Statement of financial position4 The current/non-current distinction; 5 Statement of profit or loss and other comprehensive income; 6 Statement of profit or loss; 7 Changes in equity; 8 Notes to the financial statements; 9 Small and medium-sized entities (SMEs); 10 IAS 34: Interim financial reporting; Chapter 4 Accounting for tangiblenon-current assets; 1 IAS 16: Property, plant and equipment; 2 IAS 20: Accounting for government grants and disclosure of government assistance; 3 IAS 40: Investment property; 4 IAS 36: Impairment of assets; 5 IAS 23: Borrowing costs | ||
| 500 | |a Chapter 5 Intangible assets and goodwill1 IAS 38: Intangible assets; 2 Goodwill (IFRS 3); Chapter 6 Reporting financial performance; 1 IAS 10: Events after the reporting period; 2 IAS 8: Accounting policies, changes in accounting estimates and errors; 3 Accounting policies; 4 Changes in accounting policies; 5 Changes in accounting estimates; 6 Errors; 7 IFRS 5: Non-current assets held for sale and discontinued operations; Chapter 7 Revenue recognition; 1 Introduction; 2 IAS 18: Revenue; Chapter 8 Provisions and contingencies; 1 IAS 37: Provisions, contingent liabilities and contingent assets | ||
| 500 | |a 2 Provisions for restructuring3 Contingent liabilities and contingent assets; Chapter 9 Inventories and construction contracts; 1 Inventories and short-term WIP (IAS 2); 2 IAS 11: Construction contracts; Chapter 10 Accounting for leases; 1 IAS 17: Leases; 2 Lessees; 3 Lessors; Chapter 11 Accounting for taxation; 1 IAS 12: Income taxes; 2 Deferred tax; 3 Taxable temporary differences; 4 Deductible temporary differences; 5 Measurement and recognition of deferred tax; 6 Taxation in financial statements; Chapter 12 Financial instruments; 1 Financial assets and liabilities | ||
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| id | DE-604.BV042967887 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:14:01Z |
| institution | BVB |
| isbn | 9780751797251 0751797251 |
| language | English |
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| spelling | Media, BPP Learning Verfasser aut IFRS Explained a Guide to International Financial Reporting Standards London BPP Learning Media 2012 1 Online-Ressource (433 pages) txt rdacontent c rdamedia cr rdacarrier Explained 2 IAS 32: Financial instruments: Presentation Book Cover; Title; Copyright; Contents; Introduction; Part A The regulatory and conceptual framework; Chapter 1 The IASB and the regulatory framework; 1 Impact of globalisation; 2 International Accounting Standards Board (IASB); 3 Generally Accepted Accounting Practice (GAAP); 4 Other international influences; 5 Scope and application of IFRSs; 6 Progress towards global harmonisation; 7 Benefits of and barriers to global harmonisation; 8 IFRS 1: First-time adoption of International Financial Reporting Standards; Chapter 2 Conceptual framework for financial reporting 1 The need for a conceptual framework2 The IASB Conceptual Framework; 3 The objective of general purpose financial reporting; 4 Underlying assumption; 5 Qualitative characteristics of useful financial information; 6 The elements of financial statements; 7 Recognition of the elements of financial statements; 8 Measurement of the elements of financial statements; Part B Single entity financial statements; Chapter 3 Presentation of published financial statements; 1 IAS 1 (revised): Presentation of financial statements; 2 Structure and content of financial statements 3 Statement of financial position4 The current/non-current distinction; 5 Statement of profit or loss and other comprehensive income; 6 Statement of profit or loss; 7 Changes in equity; 8 Notes to the financial statements; 9 Small and medium-sized entities (SMEs); 10 IAS 34: Interim financial reporting; Chapter 4 Accounting for tangiblenon-current assets; 1 IAS 16: Property, plant and equipment; 2 IAS 20: Accounting for government grants and disclosure of government assistance; 3 IAS 40: Investment property; 4 IAS 36: Impairment of assets; 5 IAS 23: Borrowing costs Chapter 5 Intangible assets and goodwill1 IAS 38: Intangible assets; 2 Goodwill (IFRS 3); Chapter 6 Reporting financial performance; 1 IAS 10: Events after the reporting period; 2 IAS 8: Accounting policies, changes in accounting estimates and errors; 3 Accounting policies; 4 Changes in accounting policies; 5 Changes in accounting estimates; 6 Errors; 7 IFRS 5: Non-current assets held for sale and discontinued operations; Chapter 7 Revenue recognition; 1 Introduction; 2 IAS 18: Revenue; Chapter 8 Provisions and contingencies; 1 IAS 37: Provisions, contingent liabilities and contingent assets 2 Provisions for restructuring3 Contingent liabilities and contingent assets; Chapter 9 Inventories and construction contracts; 1 Inventories and short-term WIP (IAS 2); 2 IAS 11: Construction contracts; Chapter 10 Accounting for leases; 1 IAS 17: Leases; 2 Lessees; 3 Lessors; Chapter 11 Accounting for taxation; 1 IAS 12: Income taxes; 2 Deferred tax; 3 Taxable temporary differences; 4 Deductible temporary differences; 5 Measurement and recognition of deferred tax; 6 Taxation in financial statements; Chapter 12 Financial instruments; 1 Financial assets and liabilities International Financial Reporting Standards are now being adopted in more and more jurisdictions all around the world. They are currently required or permitted in over 100 countries including the US, Japan and member states of the EU. BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Financial statements / Standards fast Wirtschaft Accounting Standards Financial statements Standards http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=805623 Aggregator Volltext |
| spellingShingle | Media, BPP Learning IFRS Explained a Guide to International Financial Reporting Standards BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Financial statements / Standards fast Wirtschaft Accounting Standards Financial statements Standards |
| title | IFRS Explained a Guide to International Financial Reporting Standards |
| title_auth | IFRS Explained a Guide to International Financial Reporting Standards |
| title_exact_search | IFRS Explained a Guide to International Financial Reporting Standards |
| title_full | IFRS Explained a Guide to International Financial Reporting Standards |
| title_fullStr | IFRS Explained a Guide to International Financial Reporting Standards |
| title_full_unstemmed | IFRS Explained a Guide to International Financial Reporting Standards |
| title_short | IFRS Explained |
| title_sort | ifrs explained a guide to international financial reporting standards |
| title_sub | a Guide to International Financial Reporting Standards |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Standards fast Financial statements / Standards fast Wirtschaft Accounting Standards Financial statements Standards |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Accounting / Standards Financial statements / Standards Wirtschaft Accounting Standards Financial statements Standards |
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