mixed material bibliography Hoboken, New Jersey Wiley 2012

1067p. : ill., tabs., index. ; 24 cm. As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are Table of Contents : 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 29 3 Presentation of Financial Statements 37 4 Statement of Financial Position 57 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71 6 Statement of Cash Flows 91 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107 8 Inventory 127 9 Property, Plant, and Equipment 147 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 235 13 Interests in Associates 247 14 Interests in Joint Ventures 265 15 Business Combinations and Consolidated Financial Statements 281 16 Shareholders’ Equity 373 17 Share-Based Payment 401 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439 19 Employee Benefits 473 20 Revenue Recognition, Including Construction Contracts 511 21 Government Grants 549 22 Leases 561 23 Foreign Currency 613 24 Financial Instruments 643 25 Fair Value 737 26 Income Taxes 755 27 Earnings Per Share 789 28 Operating Segments 807 29 Related-Party Disclosures 823 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 855 33 Accounting for Insurance Contracts 863 34 Interim Financial Reporting 873 35 Inflation and Hyperinflation 911 36 First-Time Adoption of International Financial Reporting Standards 935 71 ELC 50 9780470923993 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen 71 ELC 50 Int 38700 2012-03-27 00:00:00 2012-03-27 00:00:00 machine generated