International GAAP 2013, 3 Volumes
(Sprache: Englisch)
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP(r) 2013 is...
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IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP(r) 2013 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue.International GAAP(r) 2013 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy.
All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP(r) 2012 deals with a key area of IFRS and has a common structure for ease of use:
An introduction to the background issues
An explanation of relevant principles
A clear exposition of the requirements of IFRS
A discussion of the implications in practice and possible alternative
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solutions available
Worked examples
Extracts from real company accounts
A full listing of the required disclosures
"... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." - the Chairman of Trustees of the IASC Foundation
"A standard reference work" - Financial Times
"The definitive guide to financial reporting" - The Times
Worked examples
Extracts from real company accounts
A full listing of the required disclosures
"... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." - the Chairman of Trustees of the IASC Foundation
"A standard reference work" - Financial Times
"The definitive guide to financial reporting" - The Times
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Inhaltsverzeichnis zu „International GAAP 2013, 3 Volumes “
Volume 11 International GAAP 1
2 The IASB's Conceptual Framework 37
3 Presentation of financial statements and accounting policies 73
4 Non-current assets held for sale and discontinued operations 143
5 First-time adoption 173
6 Consolidated financial statements (IAS 27) 317
7 Consolidated financial statements (IFRS 10) 355
8 Consolidation procedures and non-controlling interests 467
9 Separate and individual financial statements 519
10 Business combinations 571
11 Common control business combinations 689
12 Investments in associates and joint ventures 725
13 Joint ventures (IAS 31) 843
14 Joint arrangements (IFRS 11) 901
15 Disclosure of interests in other entities 977
16 Fair value measurement 1031
17 Foreign exchange 1185
18 Hyperinflation 1253
19 Intangible assets 1287
20 Property, plant and equipment 1369
21 Investment property 1421
Index of extracts from financial statements index 1
Index of standards index 7
Index index 83
Volume 2
22 Impairment of fixed assets and goodwill 1477
23 Capitalisation of borrowing costs 1581
24 Inventories 1603
25 Construction contracts 1623
26 Leases 1647
27 Government grants 1735
28 Service concession arrangements 1751
29 Provisions, contingent liabilities and contingent assets 1803
30 Revenue recognition 1885
31 Income taxes 1977
32 Share-based payment 2109
33 Employee benefits 2353
34 Operating segments 2419
35 Earnings per share 2459
36 Events after the reporting period 2519
37 Related party disclosures 2537
38 Statement of cash flows 2571
39 Interim financial reporting 2615
40 Agriculture 2693
41 Extractive industries 2731
Index of extracts from financial statements index 1
Index of standards index 7
Index index 83
Volume 3
42 Financial instruments: Introduction 2933
43 Financial instruments: Definitions and scope 2951
44 Financial instruments: Derivatives and
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embedded derivatives 2987
45 Financial instruments: Financial liabilities and equity 3031
46 Financial instruments: Classification (IAS 39) 3137
47 Financial instruments: Classification (IFRS 9) 3161
48 Financial instruments: Recognition and initial measurement 3203
49 Financial instruments: Subsequent measurement 3227
50 Financial instruments: Derecognition 3311
51 Financial instruments: Hedge accounting 3393
52 Financial instruments: Presentation and disclosure 3515
53 Insurance contracts 3623
Index of extracts from financial statements index 1
Index of standards index 7
Index index 8
45 Financial instruments: Financial liabilities and equity 3031
46 Financial instruments: Classification (IAS 39) 3137
47 Financial instruments: Classification (IFRS 9) 3161
48 Financial instruments: Recognition and initial measurement 3203
49 Financial instruments: Subsequent measurement 3227
50 Financial instruments: Derecognition 3311
51 Financial instruments: Hedge accounting 3393
52 Financial instruments: Presentation and disclosure 3515
53 Insurance contracts 3623
Index of extracts from financial statements index 1
Index of standards index 7
Index index 8
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Bibliographische Angaben
- 2013, 1st Ed., 4304 Seiten, Maße: 26 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1118484010
- ISBN-13: 9781118484012
Sprache:
Englisch
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