IFRSs: a visual approach

IFRSs: a visual approach

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Based on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2008, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires. ÍNDICE: Contents - Preface - List of Abbreviations - PART I: Introduction - PART II: The International Financial Reporting Standards - IAS 1 Presentation of Financial Statements - IAS 2 Inventories - IAS 7 Statement of Cash Flows - IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors - IAS 10 Events after the Reporting Period - IAS 11 Construction Contracts - IAS 12 Income Taxes - IAS 14 Segment Reporting - IAS 16 Property, Plant and Equipment- IAS 17 Leases - IAS 18 Revenue - IAS 19 Employee Benefits - IAS 20 Accounting for Government Grants and Disclosures of Government Assistance - IAS 21 TheEffects of Changes in Foreign Exchange Rates - IAS 23 Borrowing Costs - IAS 24 Related Party Disclosures - IAS 27 Consolidated and Separate Financial Statements - IAS 28 Investments in Associates - IAS 29 Financial Reporting in Hyperinflationary Economies - IAS 31 Interests in Joint Ventures - IAS 32 FinancialInstruments: Presentation - IAS 33 Earnings per Share - IAS 34 Interim Financial Reporting - IAS 36 Impairment of Assets - IAS 37 Provisions, Contingent Liabilities and Contingent Assets - IAS 38 Intangible Assets - IAS 39 Financial Instruments: Recognition and Measurement - IAS 40 Investment Property - IAS 41Agriculture - IFRS 1 First-time Adoption of International Financial ReportingStandards - IFRS 2 Share-based Payment - IFRS 3 Business Combinations - IFRS 4 Insurance Contracts - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations - IFRS 6 Exploration for and Evaluation of Mineral Resources - IFRS 7 Financial Instruments: Disclosures - IFRS 8 Operating Segments - PART III: IFRIC Interpretations - IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities - IFRIC 2 Membersb Shares in Co-operative Entities and Similar Instruments - IFRIC 4 Determining whether an Arrangement contains a Lease - IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds - IFRIC 6 Liabilities arising fromParticipating in a Specific Marketb Waste Electrical and Electronic Equipment- IFRIC 7 Applying the Restatement Approach under IAS 29 - IFRIC 8 Scope of IFRS 2 - IFRIC 9 Reassessment of Embedded Derivatives - IFRIC 10 Interim Financial Reporting and Impairment - IFRIC 11 IFRS 2 b Group and Treasury Share Transactions - IFRIC 12 Service Concessions Arrangements - IFRIC 13 Customer Loyalty Programmes - IFRIC 14 IAS 19 b The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interactions

  • ISBN: 978-0-230-57466-3
  • Editorial: Palgrave Macmillan
  • Encuadernacion: Cartoné
  • Páginas: 224
  • Fecha Publicación: 07/11/2008
  • Nº Volúmenes: 1
  • Idioma: Inglés