iGAAP 2016 : volume A : a guide to IFRS reporting / by Deloitte
By: Deloitte.Publisher: United Kingdom : Wolters Kluwer, 2016Description: 2 v., 4223 p.; 26 cm.ISBN: 9781785402302.Subject(s): International accounting standards | International financial reporting standards | Financial statements | Reporting
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||009 DEL 2016 A1 (Browse shelf)||Available||CA011818|
|Book||Australia||009 DEL 2016 A2 (Browse shelf)||Available||CA011819|
|Book||Australia||009 DEL 2016 A1 (Browse shelf)||Available||CA011701|
|Book||Australia||009 DEL 2016 A2 (Browse shelf)||Available||CA011702|
PART ONE: About International Financial Reporting Standards -- Conceptual framework for financial reporting -- First-time adoption of IFRSs -- Presentation of financial statements -- Accounting policies, changes in accounting estimates and errors -- Fair value measurement -- Property, plant and equipment -- Investment property -- Intangible assets -- Impairment of assets -- Inventories -- Provisions, contingent liabilities and contingent assets -- Income taxes -- Revenue from contracts with customers -- Employee benefits -- Share-based payment. PART TWO: Leases -- Borrowing costs -- The effects of changes in foreign exchange rates -- Non-current assets held for sale and discontinued operations -- Statement of cash flows -- Events after the reporting period -- Related party disclosures -- Consolidated financial statements -- Business combinations -- Investments in associates and joint ventures -- Joint arrangements -- Disclosure of interests in other entities -- Separate financial statements -- Operating segments -- Earnings per share -- Interim financial reporting -- Management commentary -- Integrated reporting -- Service concession arrangements -- Government grants -- Financial reporting in hyperinflationary economies -- Agriculture -- Insurance contracts -- Exploration for and evaluation of mineral resources -- Accounting and reporting by retirement benefit plans -- Regulatory deferral accounts.
Provides guidance for entities reporting under the International Financial Reporting Standards (IFRSs). Deals with Standards issued by the IASB up to 1 September 2015.