2012, ISBN: 9781118235164

Interpretation and Application of International Financial Reporting Standards InhaltsangabePreface vii< p> About the Authors ix< p> About the Online Resources xi< p> 1 Introdu… Plus…

Interpretation and Application of International Financial Reporting Standards InhaltsangabePreface vii< p> About the Authors ix< p> About the Online Resources xi< p> 1 Introduction to International Financial Reporting Standards 1< p> 2 Conceptual Framework 29< p> 3 Presentation of Financial Statements 37< p> 4 Statement of Financial Position 57< p> 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71< p> 6 Statement of Cash Flows 91< p> 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107< p> 8 Inventory 127< p> 9 Property, Plant, and Equipment 147< p> 10 Borrowing Costs 197< p> 11 Intangible Assets 205< p> 12 Investment Property 235< p> 13 Interests in Associates 247< p> 14 Interests in Joint Ventures 265< p> 15 Business Combinations and Consolidated Financial Statements 281< p> 16 Shareholders& #8217 Equity 373< p> 17 Share-Based Payment 401< p> 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439< p> 19 Employee Benefits 473< p> 20 Revenue Recognition, Including Construction Contracts 511< p> 21 Government Grants 549< p> 22 Leases 561< p> 23 Foreign Currency 613< p> 24 Financial Instruments 643< p> 25 Fair Value 737< p> 26 Income Taxes 755< p> 27 Earnings Per Share 789< p> 28 Operating Segments 807< p> 29 Related-Party Disclosures 823< p> 30 Accounting and Reporting by Retirement Benefit Plans 835< p> 31 Agriculture 843< p> 32 Extractive Industries 855< p> 33 Accounting for Insurance Contracts 863< p> 34 Interim Financial Reporting 873< p> 35 Inflation and Hyperinflation 911< p> 36 First-Time Adoption of International Financial Reporting Standards 935< p> Appendix A: Disclosure Checklist 965< p> Index 1045 Wiley IFRS 2012: InhaltsangabePreface vii< p> About the Authors ix< p> About the Online Resources xi< p> 1 Introduction to International Financial Reporting Standards 1< p> 2 Conceptual Framework 29< p> 3 Presentation of Financial Statements 37< p> 4 Statement of Financial Position 57< p> 5 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 71< p> 6 Statement of Cash Flows 91< p> 7 Accounting Policies, Changes in Accounting Estimates, and Errors 107< p> 8 Inventory 127< p> 9 Property, Plant, and Equipment 147< p> 10 Borrowing Costs 197< p> 11 Intangible Assets 205< p> 12 Investment Property 235< p> 13 Interests in Associates 247< p> 14 Interests in Joint Ventures 265< p> 15 Business Combinations and Consolidated Financial Statements 281< p> 16 Shareholders& #8217 Equity 373< p> 17 Share-Based Payment 401< p> 18 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 439< p> 19 Employee Benefits 473< p> 20 Revenue Recognition, Including Construction Contracts 511< p> 21 Government Grants 549< p> 22 Leases 561< p> 23 Foreign Currency 613< p> 24 Financial Instruments 643< p> 25 Fair Value 737< p> 26 Income Taxes 755< p> 27 Earnings Per Share 789< p> 28 Operating Segments 807< p> 29 Related-Party Disclosures 823< p> 30 Accounting and Reporting by Retirement Benefit Plans 835< p> 31 Agriculture 843< p> 32 Extractive Industries 855< p> 33 Accounting for Insurance Contracts 863< p> 34 Interim Financial Reporting 873< p> 35 Inflation and Hyperinflation 911< p> 36 First-Time Adoption of International Financial Reporting Standards 935< p> Appendix A: Disclosure Checklist 965< p> Index 1045 Internationales Rechnungswesen, John Wiley & Sons<

2012, ISBN: 9781118235164

Interpretation and Application of International Financial Reporting Standards InhaltsangabePreface viiAbout the Authors ixAbout the Online Resources xi1 Introduction to International Fina… Plus…

Interpretation and Application of International Financial Reporting Standards InhaltsangabePreface viiAbout the Authors ixAbout the Online Resources xi1 Introduction to International Financial Reporting Standards 12 Conceptual Framework 293 Presentation of Financial Statements 374 Statement of Financial Position 575 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 716 Statement of Cash Flows 917 Accounting Policies, Changes in Accounting Estimates, and Errors 1078 Inventory 1279 Property, Plant, and Equipment 14710 Borrowing Costs 19711 Intangible Assets 20512 Investment Property 23513 Interests in Associates 24714 Interests in Joint Ventures 26515 Business Combinations and Consolidated Financial Statements 28116 Shareholders& #8217 Equity 37317 Share-Based Payment 40118 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 43919 Employee Benefits 47320 Revenue Recognition, Including Construction Contracts 51121 Government Grants 54922 Leases 56123 Foreign Currency 61324 Financial Instruments 64325 Fair Value 73726 Income Taxes 75527 Earnings Per Share 78928 Operating Segments 80729 Related-Party Disclosures 82330 Accounting and Reporting by Retirement Benefit Plans 83531 Agriculture 84332 Extractive Industries 85533 Accounting for Insurance Contracts 86334 Interim Financial Reporting 87335 Inflation and Hyperinflation 91136 First-Time Adoption of International Financial Reporting Standards 935Appendix A: Disclosure Checklist 965Index 1045 Wiley IFRS 2012: InhaltsangabePreface viiAbout the Authors ixAbout the Online Resources xi1 Introduction to International Financial Reporting Standards 12 Conceptual Framework 293 Presentation of Financial Statements 374 Statement of Financial Position 575 Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity 716 Statement of Cash Flows 917 Accounting Policies, Changes in Accounting Estimates, and Errors 1078 Inventory 1279 Property, Plant, and Equipment 14710 Borrowing Costs 19711 Intangible Assets 20512 Investment Property 23513 Interests in Associates 24714 Interests in Joint Ventures 26515 Business Combinations and Consolidated Financial Statements 28116 Shareholders& #8217 Equity 37317 Share-Based Payment 40118 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period 43919 Employee Benefits 47320 Revenue Recognition, Including Construction Contracts 51121 Government Grants 54922 Leases 56123 Foreign Currency 61324 Financial Instruments 64325 Fair Value 73726 Income Taxes 75527 Earnings Per Share 78928 Operating Segments 80729 Related-Party Disclosures 82330 Accounting and Reporting by Retirement Benefit Plans 83531 Agriculture 84332 Extractive Industries 85533 Accounting for Insurance Contracts 86334 Interim Financial Reporting 87335 Inflation and Hyperinflation 91136 First-Time Adoption of International Financial Reporting Standards 935Appendix A: Disclosure Checklist 965Index 1045 Internationales Rechnungswesen, John Wiley & Sons<

2012, ISBN: 9781118235164

Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the enti… Plus…

Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book! 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. Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book! 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 interpretationsAn indispensable guide to IFRS complianceProvides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situationsWritten 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! eBooks, Business, Finance & Law~~Finance & Accounting~~Accounting, Wiley Ifrs 2012~~EBook~~9781118235164~~Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom, , Wiley Ifrs 2012, Bruce Mackenzie, 9781118235164, Wiley, 01/18/2012, , , , Wiley<

2012, ISBN: 1118235169

In englischer Sprache. Verlag: John Wiley & Sons, Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards1 2 Conceptua… Plus…

In englischer Sprache. Verlag: John Wiley & Sons, Preface vii About the Authors ix About the Online Resources xi 1 Introduction to International Financial Reporting Standards1 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, andErrors 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 Statements281 16 Shareholders' Equity 373 17 Share-Based Payment 401 18 Current Liabilities, Provisions, Contingencies, and EventsAfter 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 ReportingStandards 935 Appendix A: Disclosure Checklist 965 Index 1045, EPUB, 1080 Seiten, 1080 Seiten, 9., Auflage, [GR: 9787 - Nonbooks, PBS / Wirtschaft/Internationale Wirtschaft], [SW: - Volkswirtschaft, Finanzen, Betriebswirtschaft und Management], [Ausgabe: 9][PU:John Wiley & Sons]<

2012, ISBN: 9781118235164

Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the enti… Plus…

Your one-stop resource for understanding current International Financial Reporting Standards - now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book!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 situationsWritten 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! E-Book<