Mirza, Abbas A. Primary Author Holt, Graham J. Additional Author mixed material bibliography New Jersey John Wiley & Sons 2011 en English

cvi, 584 p. : figs., index : 25 cm The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable. Table of Contents : 1. Introduction to International Financial Reporting Standards. 2. IASB Framework. 3. Presentation of Financial Statements (IAS 1). 4. Inventories (IAS 2). 5. Cash Flow Statements (IAS 7). 6. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8). 7. Events After the Balance Sheet Date (IAS 10). 8. Construction Contracts (IAS 11). 9. Income Taxes (IAS 12). 10. Segment Reporting (IAS 14). Appendix: Operating Segments (IFRS 8). 11. Property, Plant, and Equipment (IAS 16). 12. Leases (IAS 17). 13. Revenue (IAS 18). 14. Employee Benefits (IAS 19). 15. Accounting for Government Grants and Disclosure of Government Assistance (IAS 20). 16. The Effects of Changes in Foreign Exchange Rates (IAS 21). 17. Borrowing Costs (IAS 23). 18. Related-Party Disclosures (IAS 24). 19. Accounting and Reporting by Retirement Benefit Plans (IAS 26). 20. Consolidated and Separate Financial Statements ( IAS 27). 21. Investments in Associates (IAS 28). 22. Financial Reporting in Hyperinflationary Economies (IAS 29). 23. Interests in Joint Ventures (IAS 31). 24. Financial Instruments: Presentation (IAS 32). 25. Financial Instruments: Recognition and Measurement (IAS 39). 26. Earnings Per Share (IAS 33). 27. Interim Financial Reporting (IAS 34). 28. Impairment of Assets (IAS 36). 29. Provisions, Contingent Liabilities, and Contingent Assets (IAS 37). 30. Intangible Assets (IAS 38). 31. Investment Property (IAS 40). 32. Agriculture (IAS 41). 33. First-Time Adoption of International Financial Reporting Standards (IFRS 1). 34. Share-Based Payments (IFRS 2). 35. Business Combinations (IFRS 3). 36. Insurance Contracts (IFRS 4). 37. Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5). 38. Exploration for and Evaluation of Mineral Resources (IFRS 6). 39. Financial Instruments: Disclosures (IFRS 7). Index. Accounting Case Studies Financial statements Financial reporting Financial analysis Auditing ELC 79 9780470647912 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen ELC 79 Mir 35058 Reference (Reference) ELC 79 Mir 37956 2011-04-11 00:00:00 2019-05-15 14:31:24 machine generated