International GAAP 2007 : generally accepted accounting practice under international financial reporting standards
著者
書誌事項
International GAAP 2007 : generally accepted accounting practice under international financial reporting standards
LexisNexis, 2006
Global ed. 2
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注記
"Ernst & Young"
Includes bibliographical references and indexes
内容説明・目次
内容説明
The standards set by the IASB are the authoritative requirements of international financial reporting, but their interpretation and practical application require something more...and that is why "International GAAP[registered] 2007" is needed to provide that interpretation and guidance on the practical application of the new reporting regime. "International GAAP[registered] 2007" goes much further than explanation. It interprets the standards, sets them in context and gives insights into how difficult practical issues should be approached in the real world of financial reporting. "International GAAP[registered] 2007" is indispensable for anyone involved in preparing, interpreting or auditing company accounts and for all students of accountancy. "International GAAP[registered] 2007" is also available online in a package that includes all the IASB's standards and pronouncements, real sets of IFRS-reporting company accounts, and Ernst and Young's IAS specimen financial statements.
目次
- "1. The Development of International GAAP
- 2. The Quest for a Conceptual Framework
- 3. Presentation of Financial Statements and Accounting Policies
- 4. First Time Adoption of IFRS
- 5. Consolidated and Separate Financial Statements
- 6. Business Combinations [and Goodwill]
- 7. Associates
- 8. Joint Ventures
- 9. Foreign Exchange
- 10. Hyperinflation
- 11. Intangible Assets and Goodwill
- 12. Property, Plant and Equipment
- 13. Impairment of Assets and Goodwill
- 14. Borrowing Costs
- 15. Financial Instruments - Introduction
- 16. Financial Instruments - Recognition, Derecognition and Offset
- 17. Financial Instruments - Classification of Debt and Equity
- 18. Financial Instruments - Measurement
- 19. Financial Instruments - Hedging
- 20. Financial Instruments - Disclosure
- 21. Inventories
- 22. Construction Contracts
- 23. Leases
- 24. Income Taxes
- 25. Provisions, Contingent Assets and Contingent Liabilities
- 26. Revenue
- 27. Transactions with governments: grants and service concession arrangements
- 28. Segment Reporting
- 29. Share-Based Payment
- 30. Employee Benefits
- 31. Earnings per Share
- 32. Cash Flow Statements
- 33. Related Party Disclosures
- 34. Events After the Balance Sheet Date
- 35. Interim Financial Reporting
- 36. Agriculture
- Index of extracts from financial statements
- Index of standards"
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