IFRS : practical implementation guide and workbook /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Mirza, Abbas Ali
Otros Autores: Holt, Graham J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : J. Wiley & Sons, ©2011.
Edición:3rd ed.
Temas:
International Accounting Standards Board.
Accounting > Standards.
Financial statements > Standards.
Financial statements > Problems, exercises, etc.
International business enterprises > Accounting.
Comptabilité > Normes.
Entreprises multinationales > Comptabilité.
Financial statements.
Problems and exercises.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Cover
  • Content
  • Title Page
  • Copyright
  • Forewords to First Edition
  • Preface
  • Acknowledgements
  • About the Authors
  • 1. Introduction to International Financial Reporting Standards
  • INTRODUCTION
  • WORLDWIDE ADOPTION OF IFRS
  • REMAINING EXCEPTIONS
  • THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
  • THE INTERNATIONAL ACCOUNTING STANDARDS BOARD
  • STRUCTURE AND GOVERNANCE
  • THE WAY FORWARD
  • 2. IASB Framework
  • INTRODUCTION
  • OBJECTIVE OF FINANCIAL STATEMENTS
  • UNDERLYING ASSUMPTIONS
  • QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTSELEMENTS OF FINANCIAL STATEMENTS
  • CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE
  • FUTURE DEVELOPMENTS
  • MULTIPLE-CHOICE QUESTIONS
  • 3. Presentation of Financial Statements (IAS 1)
  • INTRODUCTION
  • SCOPE
  • PURPOSE OF FINANCIAL STATEMENTS
  • OVERALL CONSIDERATIONS
  • STRUCTURE AND CONTENT Identification of the Financial Statements
  • EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS
  • EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS
  • OTHER AMENDMENTS TO IAS 1
  • MULTIPLE-CHOICE QUESTIONS
  • 4. Inventories (IAS 2)BACKGROUND AND INTRODUCTION
  • SCOPE
  • MEASUREMENT OF INVENTORIES
  • COST OF INVENTORIES
  • TECHNIQUES FOR MEASUREMENT OF COSTS
  • COST FORMULAS
  • NET REALIZABLE VALUE
  • RECOGNITION OF EXPENSE
  • DISCLOSURE
  • EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS
  • MULTIPLE-CHOICE QUESTIONS
  • 5. Statement of Cash Flows (IAS 7)
  • BACKGROUND AND INTRODUCTION
  • SCOPE
  • BENEFITS OF PRESENTING A STATEMENT OF CASH FLOWS
  • CASH AND CASH EQUIVALENTS
  • PRESENTATION OF THE STATEMENT OF CASH FLOWS
  • OPERATING ACTIVITIES
  • INVESTING ACTIVITIESFINANCING ACTIVITIES
  • NONCASH TRANSACTIONS
  • DIRECT VERSUS INDIRECT METHOD
  • REPORTING CASH FLOWS ON A GROSS BASIS VERSUS A NET BASIS
  • FOREIGN CURRENCY CASH FLOWS
  • REPORTING FUTURES, FORWARD CONTRACTS, OPTIONS, AND SWAPS
  • RECONCILIATION OF CASH AND CASH EQUIVALENTS
  • ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS
  • OTHER DISCLOSURES REQUIRED AND RECOMMENDED BY IAS 7
  • MULTIPLE-CHOICE QUESTIONS
  • 6. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
  • BACKGROUND AND INTRODUCTION
  • ACCOUNTING POLICIESSELECTION AND APPLICATION OF ACCOUNTING POLICIES
  • CONSISTENCY OF ACCOUNTING POLICIES
  • FACTORS GOVERNING CHANGES IN ACCOUNTING POLICIES
  • APPLYING CHANGES IN ACCOUNTING POLICIES
  • LIMITATIONS OF RETROSPECTIVE APPLICATION
  • DISCLOSURES WITH RESPECT TO CHANGES IN ACCOUNTING POLICIES
  • CHANGES IN ACCOUNTING ESTIMATES
  • CORRECTION OF PRIOR PERIOD ERRORS
  • EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS
  • MULTIPLE-CHOICE QUESTIONS
  • 7. Events After the Reporting Period (IAS 10)
  • BACKGROUND AND INTRODUCTION
  • SCOPE

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