| Description |
1 online resource (3 volumes in 1.) : illustrations |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assests held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements (IAS 27) -- Consolidated financial statements (IFRS 10) -- Consolidation procedures and non-controlling interests -- Separate and individual finanacial statements -- Business combinations -- Common control business combinations -- Associates -- Joint ventures -- Joint arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assests -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession agreements -- Provsions, contingent liabilities and contingent assets -- Revenue recognition -- Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosure -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- Financial instruments : introduction -- Financial instruments : definitions and scope -- Financial instruments : derivatives and embedded derivatives -- Financial instruments : financial liabilities and equity -- Financial instruments : classification (IAS 39) -- Financial instruments : classification (IFRS 9) -- Financial Instruments : Recognition and initial measurement -- Financial instruments : subsequent measurement -- Financial instruments : derecognition -- Financial instruments : hedge accounting -- Financial instruments : presentation and disclosure -- Insurance contracts. |
| Subject |
Baltazar, Elizer.
|
|
Accounting -- Standards.
|
|
International economic integration.
|
|
Comptabilité -- Normes. |
|
Intégration économique internationale. |
|
Accounting -- Standards |
|
International economic integration |
| Added Author |
Ernst & Young. International Financial Reporting Group.
|
| Added Title |
International Generally Accepted Accounting Practice 2012 |
| ISBN |
9781119969457 |
|
111996945X |
|
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