International GAAP 2012 : Generally accepted accounting practice under interantional financial reporting standards /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Ernst & Young. International Financial Reporting Group
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester, U.K. : J. Wiley & Sons, 2012.
Edición:7th ed.
Temas:
Baltazar, Elizer.
Accounting > Standards.
International economic integration.
Comptabilité > Normes.
Intégration économique internationale.
Accounting > Standards
International economic integration
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • International GAAP
  • The IASB's conceptual framework
  • Presentation of financial statements and accounting policies
  • Non-current assests held for sale and discontinued operations
  • First-time adoption
  • Consolidated financial statements (IAS 27)
  • Consolidated financial statements (IFRS 10)
  • Consolidation procedures and non-controlling interests
  • Separate and individual finanacial statements
  • Business combinations
  • Common control business combinations
  • Associates
  • Joint ventures
  • Joint arrangements
  • Disclosure of interests in other entities
  • Fair value measurement
  • Foreign exchange
  • Hyperinflation
  • Intangible assests
  • Property, plant and equipment
  • Investment property
  • Impairment of fixed assets and goodwill
  • Capitalisation of borrowing costs
  • Inventories
  • Construction contracts
  • Leases
  • Government grants
  • Service concession agreements
  • Provsions, contingent liabilities and contingent assets
  • Revenue recognition
  • Income taxes
  • Share-based payment
  • Employee benefits
  • Operating segments
  • Earnings per share
  • Events after the reporting period
  • Related party disclosure
  • Statement of cash flows
  • Interim financial reporting
  • Agriculture
  • Extractive industries
  • Financial instruments : introduction
  • Financial instruments : definitions and scope
  • Financial instruments : derivatives and embedded derivatives
  • Financial instruments : financial liabilities and equity
  • Financial instruments : classification (IAS 39)
  • Financial instruments : classification (IFRS 9)
  • Financial Instruments : Recognition and initial measurement
  • Financial instruments : subsequent measurement
  • Financial instruments : derecognition
  • Financial instruments : hedge accounting
  • Financial instruments : presentation and disclosure
  • Insurance contracts.

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