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210123 ||| eng |
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|a 9781118017647
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| 050 |
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4 |
|a HF5636
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| 100 |
1 |
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|a Mirza, Abbas Ali
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| 245 |
0 |
0 |
|a IFRS
|b practical implementation guide and workbook
|c Abbas Ali Mirza, Graham J. Holt
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| 246 |
3 |
1 |
|a International Financial Reporting Standards
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| 246 |
3 |
1 |
|a Wiley IFRS
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| 250 |
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|a 3rd ed
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| 260 |
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|a Hoboken, N.J.
|b J. Wiley & Sons
|c 2011
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| 300 |
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|a 1 volume
|b illustrations
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| 505 |
0 |
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|a INVESTING ACTIVITIESFINANCING ACTIVITIES -- NONCASH TRANSACTIONS -- DIRECT VERSUS INDIRECT METHOD -- REPORTING CASH FLOWS ON A GROSS BASIS VERSUS A NET BASIS -- FOREIGN CURRENCY CASH FLOWS -- REPORTING FUTURES, FORWARD CONTRACTS, OPTIONS, AND SWAPS -- RECONCILIATION OF CASH AND CASH EQUIVALENTS -- ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS -- OTHER DISCLOSURES REQUIRED AND RECOMMENDED BY IAS 7 -- MULTIPLE-CHOICE QUESTIONS -- 6. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- BACKGROUND AND INTRODUCTION
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| 505 |
0 |
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|a QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTSELEMENTS OF FINANCIAL STATEMENTS -- CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE -- FUTURE DEVELOPMENTS -- MULTIPLE-CHOICE QUESTIONS -- 3. Presentation of Financial Statements (IAS 1) -- INTRODUCTION -- SCOPE -- PURPOSE OF FINANCIAL STATEMENTS -- OVERALL CONSIDERATIONS -- STRUCTURE AND CONTENT Identification of the Financial Statements -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- OTHER AMENDMENTS TO IAS 1 -- MULTIPLE-CHOICE QUESTIONS
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| 505 |
0 |
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|a Cover -- Content -- Title Page -- Copyright -- Forewords to First Edition -- Preface -- Acknowledgements -- About the Authors -- 1. Introduction to International Financial Reporting Standards -- INTRODUCTION -- WORLDWIDE ADOPTION OF IFRS -- REMAINING EXCEPTIONS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- THE INTERNATIONAL ACCOUNTING STANDARDS BOARD -- STRUCTURE AND GOVERNANCE -- THE WAY FORWARD -- 2. IASB Framework -- INTRODUCTION -- OBJECTIVE OF FINANCIAL STATEMENTS -- UNDERLYING ASSUMPTIONS
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| 505 |
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|a ACCOUNTING POLICIESSELECTION AND APPLICATION OF ACCOUNTING POLICIES -- CONSISTENCY OF ACCOUNTING POLICIES -- FACTORS GOVERNING CHANGES IN ACCOUNTING POLICIES -- APPLYING CHANGES IN ACCOUNTING POLICIES -- LIMITATIONS OF RETROSPECTIVE APPLICATION -- DISCLOSURES WITH RESPECT TO CHANGES IN ACCOUNTING POLICIES -- CHANGES IN ACCOUNTING ESTIMATES -- CORRECTION OF PRIOR PERIOD ERRORS -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- MULTIPLE-CHOICE QUESTIONS -- 7. Events After the Reporting Period (IAS 10) -- BACKGROUND AND INTRODUCTION -- SCOPE
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| 505 |
0 |
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|a 4. Inventories (IAS 2)BACKGROUND AND INTRODUCTION -- SCOPE -- MEASUREMENT OF INVENTORIES -- COST OF INVENTORIES -- TECHNIQUES FOR MEASUREMENT OF COSTS -- COST FORMULAS -- NET REALIZABLE VALUE -- RECOGNITION OF EXPENSE -- DISCLOSURE -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- MULTIPLE-CHOICE QUESTIONS -- 5. Statement of Cash Flows (IAS 7) -- BACKGROUND AND INTRODUCTION -- SCOPE -- BENEFITS OF PRESENTING A STATEMENT OF CASH FLOWS -- CASH AND CASH EQUIVALENTS -- PRESENTATION OF THE STATEMENT OF CASH FLOWS -- OPERATING ACTIVITIES
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| 653 |
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|a Accounting / Standards / http://id.loc.gov/authorities/subjects/sh85000422
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| 653 |
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|a Financial statements / Problems, exercises, etc
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| 653 |
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|a Accounting / Standards / fast
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| 653 |
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|a International Accounting Standards Board / fast
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| 653 |
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|a Comptabilité / Normes
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| 653 |
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|a International business enterprises / Accounting
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| 653 |
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|a International Accounting Standards Board / http://id.loc.gov/authorities/names/nr2001020454
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| 653 |
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|a Financial statements / Standards / http://id.loc.gov/authorities/subjects/sh2009124338
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| 653 |
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|a Financial statements / fast
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| 653 |
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|a Entreprises multinationales / Comptabilité
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| 653 |
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|a International business enterprises / Accounting / fast
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| 653 |
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|a Financial statements / Standards / fast
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| 700 |
1 |
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|a Holt, Graham J.
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OREILLY
|a O'Reilly
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| 500 |
|
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|a Includes index
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| 015 |
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|a GBC077846
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| 776 |
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|z 9780470647912
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| 856 |
4 |
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|u https://learning.oreilly.com/library/view/~/9781118017647/?ar
|x Verlag
|3 Volltext
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| 082 |
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|a 657.30218
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| 082 |
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|a 338
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|a 330
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