International GAAP 2012 Generally accepted accounting practice under interantional financial reporting standards
Corporate Author: | |
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Format: | eBook |
Language: | English |
Published: |
Chichester, U.K.
J. Wiley & Sons
2012
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Edition: | 7th ed |
Subjects: | |
Online Access: | |
Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Includes bibliographical references and index
- International GAAP
- The IASB's conceptual framework
- Presentation of financial statements and accounting policies
- Non-current assests held for sale and discontinued operations
- First-time adoption
- Consolidated financial statements (IAS 27)
- Consolidated financial statements (IFRS 10)
- Consolidation procedures and non-controlling interests
- Separate and individual finanacial statements
- Business combinations
- Common control business combinations
- Associates
- Joint ventures
- Joint arrangements
- Disclosure of interests in other entities
- Fair value measurement
- Foreign exchange
- Hyperinflation
- Intangible assests
- Property, plant and equipment
- Investment property
- Impairment of fixed assets and goodwill
- Capitalisation of borrowing costs
- Inventories
- Construction contracts
- Leases
- Government grants
- Service concession agreements
- Provsions, contingent liabilities and contingent assets
- Revenue recognition
- Income taxes
- Share-based payment
- Employee benefits
- Operating segments
- Earnings per share
- Events after the reporting period
- Related party disclosure
- Statement of cash flows
- Interim financial reporting
- Agriculture
- Extractive industries
- Financial instruments : introduction
- Financial instruments : definitions and scope
- Financial instruments : derivatives and embedded derivatives
- Financial instruments : financial liabilities and equity
- Financial instruments : classification (IAS 39)
- Financial instruments : classification (IFRS 9)
- Financial Instruments : Recognition and initial measurement
- Financial instruments : subsequent measurement
- Financial instruments : derecognition
- Financial instruments : hedge accounting
- Financial instruments : presentation and disclosure
- Insurance contracts