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Applying IFRS standards / by Ruth Picker, et al.

by Picker, Ruth; Clark, Kerry; Dunn, John; Kolitz, David; Livne, Gilad; Loftus, Janice; van der Tas, Leo.
Publisher: Chichester, U.K. : Wiley, 2016Edition: 4th ed.Description: xiii, 726 p. : ill. ; 28 cm.ISBN: 978119159223.Subject(s): International financial reporting standards | Accounting | Financial reporting | Technical pronouncements
Contents:
CONCEPTUAL FRAMEWORK: The IASB and its conceptual framework. ELEMENTS: Owners' equity - share capital and reserves -- Fair value measurement -- Revenue from contracts with customers -- Provisions, contingent liabilities and contingent assets -- Income taxes -- Financial instruments -- Share-based payment -- Inventories -- Employee benefits -- Property, plant and equipment -- Leases -- Intangible assets -- Business combinations -- Impairment of assets. PRESENTATION AND DISCLOSURES: Financial statement presentation -- Statement of cash flows -- Operating segments -- Other key notes disclosures. ECONOMIC ENTITIES: Consolidation - controlled entities -- Consolidation - wholly owned subsidiaries -- Consolidation - intragroup transactions -- Consolidation - non-controlling interest -- Translation of the financial statements of foreign entities.
Summary: Helps accountancy students and professionals in developing a complete understanding of International Financial Reporting Standards. Explains the key concepts and applications of IFRS as well as providing examples from the international business world.
Item type Home library Call number Status Date due
Book Book Australia
009 PIC 2016 (Browse shelf) Issued 29/09/2017
Book Book New Zealand
112.9 APP (Browse shelf) Issued 02/10/2017

CONCEPTUAL FRAMEWORK: The IASB and its conceptual framework. ELEMENTS: Owners' equity - share capital and reserves -- Fair value measurement -- Revenue from contracts with customers -- Provisions, contingent liabilities and contingent assets -- Income taxes -- Financial instruments -- Share-based payment -- Inventories -- Employee benefits -- Property, plant and equipment -- Leases -- Intangible assets -- Business combinations -- Impairment of assets. PRESENTATION AND DISCLOSURES: Financial statement presentation -- Statement of cash flows -- Operating segments -- Other key notes disclosures. ECONOMIC ENTITIES: Consolidation - controlled entities -- Consolidation - wholly owned subsidiaries -- Consolidation - intragroup transactions -- Consolidation - non-controlling interest -- Translation of the financial statements of foreign entities.

Helps accountancy students and professionals in developing a complete understanding of International Financial Reporting Standards. Explains the key concepts and applications of IFRS as well as providing examples from the international business world.

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