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  • 1
    Online Resource
    Online Resource
    Hoboken, N.J. :John Wiley & Sons,
    UID:
    almafu_9959328407402883
    Format: 1 online resource
    Edition: 3rd ed.
    ISBN: 9781119200543 , 1119200547 , 9781118017623 , 1118017625 , 9781118017630 , 1118017633 , 9781118017647 , 1118017641
    Content: The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, fina.
    Note: Introduction to International Financial Reporting Standards -- IASB Framework -- Presentation Of Financial Statements (IAS 1) -- Inventories (IAS 2) -- Statement Of Cash Flows (IAS 7) -- Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Events after the Reporting Period (IAS 10) -- Construction Contracts (IAS 11) -- Income Taxes (IAS 12) -- Property, Plant, and Equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee Benefits (IAS 19) -- Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Borrowing Costs (IAS 23) -- Related-Party Disclosures (IAS 24) -- Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Consolidated and Separate Financial Statements (IAS 27) -- Investments in Associates (IAS 28) -- Financial Reporting in Hyperinflationary Economies (IAS 29) -- Interests in Joint Ventures (IAS 31) -- Financial Instruments: Presentation (IAS 32) -- Financial Instruments: Recognition and Measurement (IAS 39) -- Earnings Per Share (IAS 33) -- Interim Financial Reporting (IAS 34) -- Impairment of Assets (IAS 36) -- Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- Intangible Assets (IAS 38) -- Investment Property (IAS 40) -- Agriculture (IAS 41) -- First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- Share-Based Payments (IFRS 2) -- Business Combinations (IFRS 3) -- Insurance Contracts (IFRS 4) -- Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Financial Instruments: Disclosures (IFRS 7) -- Operating Segments (IFRS 8) -- Financial Instruments (IFRS 9) -- IFRS for SMEs.
    Additional Edition: Print version: Mirza, Abbas A. Wiley IFRS : Practical Implementation Guide and Workbook. Hoboken : John Wiley & Sons, Inc., ©2011 ISBN 9780470647912
    Language: English
    Keywords: Electronic books. ; Electronic books. ; Problems and exercises. ; Electronic books. ; Electronic books. ; Problems and exercises. ; Electronic books. ; Electronic books. ; Problems and exercises.
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