书目详细信息
： Applying international financial reporting standards /
书目信息 机读格式(MARC)
| ISBN： | 9780470819678 (pbk.) : |
|---|---|
| ISBN： | 0470819677 (pbk.) : |
| 编目源： | UK-WkNB UK-WkNB |
| 个人名称： | Alfredson, Keith. |
| 题名： | Applying international financial reporting standards / Keith Alfredson [et al.]. |
| 版本说明： | 2nd rev. ed. |
| 索书号： | F830.42/A392E |
| 出版发行项： | Chichester : John Wiley & Sons Ltd : [distributor] John Wiley and Sons Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Cape Town : [distributor] Jacaranda, 2009. |
| 载体形态： | 400 p.; 26 cm |
| 一般附注： | Paperback. |
| 格式化内容附注： | From the profession. Preface. About the authors. Acknowledgements. Part 1 FRAMEWORK. 1 The IASB and its conceptual Framework. Part 2 ELEMENTS. 2 Shareholders' equity: share capital and reserves. 3 Revenue. 4 Provisions, contingent liabilities and contingent assets. 5 Financial instruments. 6 Share-based payment. 7 Income taxes. 8 Inventories. 9 Property, plant and equipment. 10 Intangible assets. 11 Business combinations. 12 Impairment of assets. 13 Leases. 14 Accounting for mineral resources. 15 Employee benefits. 16 Agriculture. Part 3 DISCLOSURE. 17 Principles of disclosure - IAS 1, IAS 8 and IAS 10. 18 Presentation of fi nancial statements. 19 Statement of cash flows. 20 Operating segments. Part 4 ECONOMIC ENTITIES. 21 Controlled entities: the consolidation method. 22 Consolidation: wholly owned subsidiaries. 23 Consolidation: intragroup transactions. 24 Consolidation: non-controlling interest. 25 Consolidation: indirect ownership interests. 26 Consolidation: foreign subsidiaries. 27 Accounting for investments in associates. 28 Interests in joint ventures. Appendix FACT SHEETS. Useful terms. Index. |