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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
Contents:
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.
Summary: Provides guidance for entities reporting under the International Financial Reporting Standards (IFRSs). Deals with Standards issued by the IASB up to 1 September 2015.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book Australia
009 DEL 2016 A1 (Browse shelf) Available CA011818
Book Book Australia
009 DEL 2016 A2 (Browse shelf) Available CA011819
Book Book Australia
009 DEL 2016 A1 (Browse shelf) Available CA011701
Book Book Australia
009 DEL 2016 A2 (Browse shelf) Available CA011702
Total reserves: 0

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.

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