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  • 1
    UID:
    almahu_9949191322502882
    Format: x, 297 pages ; , 28 cm.
    Edition: Newly revised ed.
    ISBN: 082135910X (pbk.)
    Series Statement: World Bank e-Library.
    Note: Rev. edition of: International accounting standards. 2001.
    Additional Edition: Print Version: ISBN 9780821359105
    Language: English
    Keywords: Einführung
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 2
    UID:
    gbv_797852174
    Format: Online-Ressource
    ISBN: 082135910X
    Content: In response to the global financial crisis in 1998, an initiative was launched to strengthen the global financial structure, and, although the International Accounting Standards (IAS) have been in existence for some time, it is believed such initiative will help promote transparency in financial reporting, and acceptance of its wide range of international best practices. This publication provides guidance, and summarizes each IAS, while each chapter contains a simple case study, emphasizing the practical application of key concepts in a particular standard. On how to use this publication, the authors created a template to facilitate discussion of each standard: 1) "problems addressed" identifies the main objectives, and key issues of the standard; 2) "scope of the standard" identifies specific transactions covered by a standard; 3) "accounting treatment" lists the specific accounting principles, bases, conventions, rules, and practices to be adopted for compliance with a particular standard; and, 4)"disclosure" describes the manner in which the financial, and non-financial items should be presented in financial statements, including aspects that should be disclosed in such financial statements.
    Note: English
    Language: English
    URL: Volltext  (kostenfrei)
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  • 3
    UID:
    almafu_9958107396802883
    Format: x, 297 pages ; , 28 cm.
    Edition: Newly revised ed.
    ISBN: 1-280-08499-5 , 9786610084999
    Series Statement: World Bank e-Library.
    Note: Rev. ed. of: International accounting standards. 2001. , 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. , English
    Additional Edition: ISBN 0-8213-5910-X
    Language: English
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  • 4
    UID:
    almahu_9948322279002882
    Format: x, 296 p.
    Edition: Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
    Note: Rev. ed. of: International accounting standards. 2001.
    Language: English
    Keywords: Electronic books.
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  • 5
    UID:
    gbv_389810681
    Format: X, 297 S , graph. Darst. , 28 cm
    Edition: Newly rev. ed., rev. ed. of: International accounting standards. 2001
    ISBN: 0821359118 , 082135910X
    Note: Rev. ed. of: International accounting standards. 2001 , Copyright 2005
    Language: English
    Subjects: Economics
    RVK:
    Keywords: International Financial Reporting Standards ; Graue Literatur
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