Insights into IFRS
Sweet & Maxwell (Publisher)
7th Edition
Published on 17. September 2010
Book
Hardback
1728 pages
978-0-414-04456-2 (ISBN)
Description
This book is a practical guide to International financial reporting standards (IFRS) for companies that need to prepare and understand financial statements that use IFRSs. This book will help customers interpret IFRSs with examples. It also anticipates forthcoming requirements and possible changes to requirements as a result of IASB activity.
This book is a practical guide to International financial reporting standards (IFRS) for companies that need to prepare and understand financial statements that use IFRSs. This book will help customers interpret IFRSs with examples. It also anticipates forthcoming requirements and possible changes to requirements as a result of IASB activity.
This book is a practical guide to International financial reporting standards (IFRS) for companies that need to prepare and understand financial statements that use IFRSs. This book will help customers interpret IFRSs with examples. It also anticipates forthcoming requirements and possible changes to requirements as a result of IASB activity.
More details
Edition
7th edition
Language
English
Place of publication
London
United Kingdom
Publishing group
Sweet & Maxwell Ltd
Target group
Professional and scholarly
ISBN-13
978-0-414-04456-2 (9780414044562)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Person
Content
Introduction; The Framework; Form and components of financial statements; Changes in equity; Statement of cash flows; Basis of accounting; Consolidation; Business combinations (based on IFRS 3 (2008)); Foreign currency translation; Accounting policies, errors and estimates; Events after the reporting period; General; Property, plant and equipment; Intangible assets and goodwill; Investment property; Investments in associates and joint ventures; Financial instruments (based on IAS 39 Financial Instruments; Recognition an Measurement); Financial instruments (based on IFRS 9 Financial Instruments); Hedge accounting; Inventories; Biological assets; Impairment; Equity and financial liabilities; Provisions; Income taxes; Contingent assets and liabilities; General; Revenue; Government grants; Employee benefits; Share-based payments; Finance income and finance costs; Leases; Operating segments; Earnings per share; Non-current assets held for sale and discontinued operations; Related party disclosures (based on