IFRS Explained :: a Guide to International Financial Reporting Standards.
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.
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London :
BPP Learning Media,
2012.
|
| Schriftenreihe: | Explained.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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: | 2 IAS 32: Financial instruments: Presentation. |
| Beschreibung: | 1 online resource (433 pages). |
| ISBN: | 9780751797251 0751797251 |
Internformat
MARC
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| 008 | 120716s2012 enk o 000 0 eng d | ||
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| 245 | 1 | 0 | |a IFRS Explained : |b a Guide to International Financial Reporting Standards. |
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| 300 | |a 1 online resource (433 pages). | ||
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| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Explained | |
| 505 | 0 | |a 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. | |
| 505 | 8 | |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. | |
| 505 | 8 | |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. | |
| 505 | 8 | |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. | |
| 505 | 8 | |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. | |
| 500 | |a 2 IAS 32: Financial instruments: Presentation. | ||
| 520 | |a 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. | ||
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| 650 | 0 | |a Financial statements |x Standards. |0 http://id.loc.gov/authorities/subjects/sh2009124338 | |
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| 650 | 7 | |a Financial statements |x Standards |2 fast | |
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| contents | 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. |
| ctrlnum | (OCoLC)799765867 |
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| id | ZDB-4-EBU-ocn799765867 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:06Z |
| institution | BVB |
| isbn | 9780751797251 0751797251 |
| language | English |
| oclc_num | 799765867 |
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| physical | 1 online resource (433 pages). |
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| series | Explained. |
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| spelling | Media, BPP Learning. IFRS Explained : a Guide to International Financial Reporting Standards. London : BPP Learning Media, 2012. 1 online resource (433 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Explained 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. 2 IAS 32: Financial instruments: Presentation. 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. Print version record. Accounting Standards. http://id.loc.gov/authorities/subjects/sh85000422 Financial statements Standards. http://id.loc.gov/authorities/subjects/sh2009124338 Comptabilité Normes. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast Financial statements Standards fast Print version: Media, BPP Learning. IFRS Explained : A Guide to International Financial Reporting Standards. London : BPP Learning Media, ©2012 9781445399300 Explained. FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=805623 Volltext |
| spellingShingle | Media, BPP Learning IFRS Explained : a Guide to International Financial Reporting Standards. Explained. 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. Accounting Standards. http://id.loc.gov/authorities/subjects/sh85000422 Financial statements Standards. http://id.loc.gov/authorities/subjects/sh2009124338 Comptabilité Normes. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast Financial statements Standards fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85000422 http://id.loc.gov/authorities/subjects/sh2009124338 |
| 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 | Accounting Standards. http://id.loc.gov/authorities/subjects/sh85000422 Financial statements Standards. http://id.loc.gov/authorities/subjects/sh2009124338 Comptabilité Normes. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast Financial statements Standards fast |
| topic_facet | Accounting Standards. Financial statements Standards. Comptabilité Normes. BUSINESS & ECONOMICS Accounting Financial. Accounting Standards Financial statements Standards |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=805623 |
| work_keys_str_mv | AT mediabpplearning ifrsexplainedaguidetointernationalfinancialreportingstandards |