International financial reporting standards : practical guide /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Greuning, Hennie van
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : World Bank, 2004.
Temas:
Accounting > Standards.
Financial statements > Standards.
Comptabilité > Normes.
Accounting > Standards
Financial statements > Standards
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Contents
  • Foreword
  • Acknowledgments
  • Introduction
  • PART I PRESENTATION
  • Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements
  • Chapter 2 IFRS 1 First-Time Adoption of IFRS
  • Chapter 3 IAS 1 Presentation of Financial Statements
  • Chapter 4 IAS 7 Cash Flow Statements
  • Chapter 5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
  • PART II GROUP STATEMENTS
  • Chapter 6 IFRS 3 Business Combinations
  • Chapter 7 IAS 27 Consolidated and Separate Financial Statements
  • Chapter 8 IAS 28 Investments in Associates
  • Chapter 9 IAS 31 Interests in Joint Ventures
  • PART III BALANCE SHEET AND INCOME STATEMENT
  • Chapter 10 IFRS 2 Share-Based Payment
  • Chapter 11 IFRS 4 Insurance Contracts
  • Chapter 12 IAS 2 Inventories
  • Chapter 13 IAS 11 Construction Contracts
  • Chapter 14 IAS 12 Income Taxes
  • Chapter 15 IAS 16 Property, Plant, and Equipment
  • Chapter 16 IAS 17 Leases
  • Chapter 17 IAS 18 Revenue
  • Chapter 18 IAS 19 Employee Benefits
  • Chapter 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • Chapter 20 IAS 21 The Effects of Changes in Foreign Exchange Rates
  • Chapter 21 IAS 23 Borrowing Costs
  • Chapter 22 IAS 36 Impairment of Assets
  • Chapter 23 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets
  • Chapter 24 IAS 38 Intangible Assets
  • Chapter 25 IAS 39 Financial Instruments: Recognition and Measurement
  • Chapter 26 IAS 40 Investment Property
  • Chapter 27 IAS 41 Agriculture
  • PART IV DISCLOSURE
  • Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations
  • Chapter 29 IAS 10 Events After the Balance Sheet Date
  • Chapter 30 IAS 14 Segment Reporting
  • Chapter 31 IAS 24 Related-Party Disclosures
  • Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans.
  • Chapter 33 IAS 29 Financial Reporting in Hyperinflationary Economies
  • Chapter 34 IAS 30 Disclosures in the Financial Statement of Banks and Similar Financial Institutions
  • Chapter 35 IAS 32 Financial Instruments: Disclosure and Presentation
  • Chapter 36 IAS 33 Earnings per Share
  • Chapter 37 IAS 34 Interim Financial Reporting
  • Chapter 38 ED 6 Exploration for and Evaluation of Mineral Resources
  • About the Author.

Ejemplares similares