书目详细信息
： Gripping GAAP /
书目信息 机读格式(MARC)
| ISBN： | 9780639009582 |
|---|---|
| 编目源： | OG$ OG$ |
| 地理区域代码： | f-sa--- |
| 个人名称： | Service, Cathrynne, |
| 题名： | Gripping GAAP / Your Guide to International Financial Reporting Standards 2022/2023 Cathrynne Service. |
| 版本说明： | Twenty second edition. |
| 索书号： | F233.47/S491E/2022/2023 |
| 载体形态： | viii, 1290 pages ; 30cm |
| 一般附注： | "23 edition"--Cover. |
| 格式化内容附注： | The reporting environment -- The conceptual framework for financial reporting -- Presentation of financial statements -- Revenue from contracts with customers -- Taxation: various types and current income tax -- Taxation: deferred taxation -- Property, plant and equipment: the cost model -- Property, plant and equipment : the revaluation model -- Intangible assets and purchased goodwill-- Investment property -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Inventories -- Borrowing costs -- Government grants and government assistance -- Leases: lessee accounting -- Leases: lessor accounting -- Provisions, contingencies and events after the reporting period -- Employee benefits -- Foreign currency transactions -- Financial instruments : general principles -- Financial instruments: hedge accounting -- Share capital : equity instruments and financial liabilities -- Earnings per share -- Fair value measurement -- Accounting policies, estimates and errors -- Statement of cash flows -- Financial analysis and interpretation. |