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E-book

Title International GAAP 2012 : generally accepted accounting practice under internation financial reporting standards
Edition Seventh edition
Published Chichester, West Sussex, U.K. : John Wiley & Sons, [2012]
©2012
Online access available from:
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Description 1 online resource (3 volumes in 1) : illustrations
Contents International GAAP -- The IASB's conceptual framework --Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements (IAS 27) -- Consolidated financial statements (IFRS 10) -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Associates -- Joint ventures -- Joint arrangements (IFRS 11) -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Services concession arrangments -- Provisions, contingent liabilities and contingent assets -- Revenue recognition -- Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party diclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- Financial instruments : introduction -- Financial instruments : definitions and scope -- Financial instruments : derivatives and embedded derivatives -- Financial instruments : financial liabilities and equity -- Financial instruments : classification (IAS 39) -- Financial instruments : classification (IFRS 9) -- Financial instruments : recognition and initial measurement -- Financial instruments : subsequent measurment -- Financial instruments : derecognotion -- Financial instruments : hedge accounting -- Financial instruments : presentation and disclosure -- Insurance contracts
Notes In 3 Volumes
Bibliography Includes bibliographical references and index
Notes Online resource; title from title page (Safari, viewed Aug. 23, 2013)
Subject Financial Accounting Standards Board. GAAP-SEC Disclosure Requirements Working Group.
International financial reporting standards.
Accounting -- Standards.
Accounting.
Form Electronic book
Author Ernst & Young. International Financial Reporting Group.
ISBN 111996945X
9781119969457
Other Titles International Generally Accepted Accounting Pratice