International GAAP 2008 : Generally Accepted Accounting Practice under International Financial Reporting Standards.
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 2008 is the essential tool for anyone applying, audit...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Chichester :
John Wiley & Sons,
2008.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- International GAAP 2008: Generally Accepted Accounting Practice Under International Financial Reporting Standards; About this book; Foreword; Preface; List of chapters; Detailed contents; Abbreviations; Authoritative literature; Chapter 1: The development of International GAAP; Chapter 2: The quest for a conceptual framework for financial reporting; Chapter 3: Presentation of financial statements and accounting policies; Chapter 4: Non-current assets held for sale and discontinued operations; Chapter 5: First-time adoption; Chapter 6: Consolidated and separate financial statements.
- Chapter 7: Business combinations and goodwillChapter 8: Associates; Chapter 9: Joint ventures; Chapter 10: Foreign exchange; Chapter 11: Hyperinflation; Chapter 12: Intangible assets; Chapter 13: Property, plant and equipment; Chapter 14: Investment property; Chapter 15: Impairment of fixed assets and goodwill; Chapter 16: Capitalisation of borrowing costs; Chapter 17: Financial instruments: Introduction; Chapter 18: Financial in.