Wiley International Trends in Financial Reporting under IFRS : Including Comparisons with US GAAp, China GAAP, and India Accounting Standards.
Title:
Wiley International Trends in Financial Reporting under IFRS : Including Comparisons with US GAAp, China GAAP, and India Accounting Standards.
Author:
Ankarath, Nandakumar.
ISBN:
9781118220092
Personal Author:
Edition:
2nd ed.
Physical Description:
1 online resource (811 pages)
Contents:
International Trends in Financial Reporting under IFRS -- International Trends in Financial Reporting under IFRS -- Table of Contents -- Preface -- Acknowledgments -- Section I: Introduction to IFRS and IASB Framework -- Chapter 1: Introduction to International Financial Reporting Standards -- Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements -- Section II: Presentation of Financial Statements -- Chapter 3: Presentation of Financial Statements (IAS 1) -- Chapter 4: Statement of Cash Flows (IAS 7) -- Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Chapter 6: Events after the Reporting Date (IAS 10) -- Section III: Revenue -- Chapter 7: Revenue (IAS 18) -- Chapter 8: Construction Contracts (IAS 11) -- Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- Chapter 10: Agriculture (IAS 41) -- Section IV: Noncurrent Assets, Provisions, Current Liabilities and Assets -- Chapter 11: Property, Plant and Equipment (IAS 16) -- Chapter 12: Borrowing Costs (IAS 23) -- Chapter 13: Provisions, Contingent Liabilities and Contingent Assets (IAS 37) -- Chapter 14: Intangible Assets (IAS 38) -- Chapter 15: Investment Property (IAS 40) -- Section V: Investments in Associates, Joint Ventures, Subsidiaries, Impairment of Assets and Business Combinations -- Chapter 16: Consolidated Financial Statements and Separate Financial Statements (IAS 17) -- Chapter 17: Investments in Associates (IAS 28) -- Chapter 18: Interests in Joint Ventures (IAS 31) -- Chapter 19: Impairment of Assets (IAS 36) -- Chapter 20: Business Combinations (IFRS 3) -- Chapter 21: Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) -- Section VI: Financial Instruments -- Chapter 22: Financial Instruments: Presentation (IAS 32).
Chapter 23: Financial Instrument: Recognition and Measurement (IAS 39) -- Chapter 24: Financial Instruments: Disclosures (IFRS 7) -- Section VII: Employee Benefits and Share-Based Payments -- Chapter 25: Employee Benefits (IAS 19) -- Chapter 26: Share-Based Payments (IFRS 2) -- Section VIII: Standards Applicable to Public Listed Companies -- Chapter 27: Earnings per Share (IAS 33) -- Chapter 28: Interim Financial Reporting (IAS 34) -- Chapter 29: Operating Segments (IFRS 8) -- Section IX: Industry-Specific Standards and Standards Applicable in Specific Situations -- Chapter 30: Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Chapter 31: Financial Reporting in Hyperinflationary Economies (IAS 29) -- Chapter 32: First-Time Adoption of International Financial Standards (IFRS 1) -- Chapter 33: Insurance Contracts (IFRS 4) -- Chapter 34: Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Section X: Other General Standards -- Chapter 35: Inventories (IAS 2) -- Chapter 36: Income Taxes (IAS 12) -- Chapter 37: Leases (IAS 17) -- Chapter 38: The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Chapter 39: Related Party Disclosures (IAS 24) -- Appendices: Standards Issued but not Effective Immediately with Earlier Application Permissible -- Appendix A: Financial Instruments (IFRS 9) -- Appendix B: New IFRS Issued and Amendments to Existing Standards Effective in 2011 and Later Years -- Appendices: Comparison of IFRS to Other Accounting Standards -- Appendix C: Comparison of IFRS with US GAAP -- Appendix D: Comparison of IFRS with India Accounting Standards -- Appendix E: Comparison of IFRS with China GAAP -- Index.
Abstract:
A one-stop resource for excerpts and extracts taken from financial statements presented by companies around the world under International Financial Reporting Standards International Financial Reporting Standards (IFRS) are gaining importance daily. With more than 100 countries having adopted these standards and the finance ministers of G20 nations calling for global convergence of accounting standards, a substantial need has emerged to learn and understand how to apply them in practice. Filled with real-world examples and case studies, this handy resource: Explores the practical application of international accounting standards to financial statements Offers copious examples of footnote disclosures and financial statement formats from many of the world's IFRS-compliant reporting entities, including BAE Systems, Lufthansa Group, Aviva, BP, Samsung Electronics, Addeco, and more Includes IFRS compliance checklists With a topical arrangement that follows the blueprint of all international accounting standards products, Wiley International Trends in Financial Reporting under IFRS deftly bridges the gap in IFRS literature with a rare look at actual IFRS financial statement disclosures from internationally operational companies. Get the practical insights you need into IFRS application with the easy-to-navigate guidance found in Wiley International Trends in Financial Reporting under IFRS.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Genre:
Electronic Access:
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