| Description |
1 online resource (1 volume) : illustrations |
| Note |
Includes index. |
| Contents |
Cover -- Content -- Title Page -- Copyright -- Forewords to First Edition -- Preface -- Acknowledgements -- About the Authors -- 1. Introduction to International Financial Reporting Standards -- INTRODUCTION -- WORLDWIDE ADOPTION OF IFRS -- REMAINING EXCEPTIONS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- THE INTERNATIONAL ACCOUNTING STANDARDS BOARD -- STRUCTURE AND GOVERNANCE -- THE WAY FORWARD -- 2. IASB Framework -- INTRODUCTION -- OBJECTIVE OF FINANCIAL STATEMENTS -- UNDERLYING ASSUMPTIONS |
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QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTSELEMENTS OF FINANCIAL STATEMENTS -- CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE -- FUTURE DEVELOPMENTS -- MULTIPLE-CHOICE QUESTIONS -- 3. Presentation of Financial Statements (IAS 1) -- INTRODUCTION -- SCOPE -- PURPOSE OF FINANCIAL STATEMENTS -- OVERALL CONSIDERATIONS -- STRUCTURE AND CONTENT Identification of the Financial Statements -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- OTHER AMENDMENTS TO IAS 1 -- MULTIPLE-CHOICE QUESTIONS |
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4. Inventories (IAS 2)BACKGROUND AND INTRODUCTION -- SCOPE -- MEASUREMENT OF INVENTORIES -- COST OF INVENTORIES -- TECHNIQUES FOR MEASUREMENT OF COSTS -- COST FORMULAS -- NET REALIZABLE VALUE -- RECOGNITION OF EXPENSE -- DISCLOSURE -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- MULTIPLE-CHOICE QUESTIONS -- 5. Statement of Cash Flows (IAS 7) -- BACKGROUND AND INTRODUCTION -- SCOPE -- BENEFITS OF PRESENTING A STATEMENT OF CASH FLOWS -- CASH AND CASH EQUIVALENTS -- PRESENTATION OF THE STATEMENT OF CASH FLOWS -- OPERATING ACTIVITIES |
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INVESTING ACTIVITIESFINANCING ACTIVITIES -- NONCASH TRANSACTIONS -- DIRECT VERSUS INDIRECT METHOD -- REPORTING CASH FLOWS ON A GROSS BASIS VERSUS A NET BASIS -- FOREIGN CURRENCY CASH FLOWS -- REPORTING FUTURES, FORWARD CONTRACTS, OPTIONS, AND SWAPS -- RECONCILIATION OF CASH AND CASH EQUIVALENTS -- ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS -- OTHER DISCLOSURES REQUIRED AND RECOMMENDED BY IAS 7 -- MULTIPLE-CHOICE QUESTIONS -- 6. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- BACKGROUND AND INTRODUCTION |
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ACCOUNTING POLICIESSELECTION AND APPLICATION OF ACCOUNTING POLICIES -- CONSISTENCY OF ACCOUNTING POLICIES -- FACTORS GOVERNING CHANGES IN ACCOUNTING POLICIES -- APPLYING CHANGES IN ACCOUNTING POLICIES -- LIMITATIONS OF RETROSPECTIVE APPLICATION -- DISCLOSURES WITH RESPECT TO CHANGES IN ACCOUNTING POLICIES -- CHANGES IN ACCOUNTING ESTIMATES -- CORRECTION OF PRIOR PERIOD ERRORS -- EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS -- MULTIPLE-CHOICE QUESTIONS -- 7. Events After the Reporting Period (IAS 10) -- BACKGROUND AND INTRODUCTION -- SCOPE |
| Subject |
International Accounting Standards Board.
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International Accounting Standards Board |
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Accounting -- Standards.
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Financial statements -- Standards.
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Financial statements -- Problems, exercises, etc.
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International business enterprises -- Accounting.
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Comptabilité -- Normes. |
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Entreprises multinationales -- Comptabilité. |
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Accounting -- Standards |
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Financial statements |
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Financial statements -- Standards |
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International business enterprises -- Accounting |
| Genre |
exercise books.
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Problems and exercises
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Problems and exercises.
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Problèmes et exercices.
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| Added Author |
Holt, Graham J.
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| Note |
Title on Safari resource description page: Wiley IFRS |
| Added Title |
International Financial Reporting Standards |
| Other Form: |
Print version: Mirza, Abbas Ali. Wiley IFRS. 3rd ed. Hoboken, N.J. : John Wiley & Sons, ©2011 9780470647912 (DLC) 2012382050 (OCoLC)738380359 |
| ISBN |
9781118017647 |
|
1118017641 |
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