Applying international financial reporting standards / Keith Alfredson ... [et al.].

By:

Alfredson, Keith

Material type: Text

TextPublication details: Milton, Qld : Wiley Australia, c2007.Edition: Enhanced editionDescription: xx, 1235 p. : ill. ; 25 cmISBN:

9780470808238
0470808233

Subject(s):

DDC classification:

657.3 ALF

Holdings
Item type	Current library	Call number	Copy number	Status	Date due	Barcode
Standard Loan	Moylish Library Main Collection	657.3 ALF (Browse shelf(Opens below))	1	Missing		39002100363739

Enhanced descriptions from Syndetics:

With the completion of the stable platform of International Financial Reporting Standards (IFRSs) in 2004, the International Accounting Standards Board (IASB) established itself as a world leader in the preparation of financial reporting standards. As many countries agreed to adopt these standards, many influential national standard-setters such as the United Kingdom, Australia and New Zealand acknowledged that the time had come for an international approach to standard setting. This process is ongoing.

Applying International Financial Reporting Standards Enhanced Edition is written to meet the needs of accounting students and practitioners in understanding the complexities of IFRSs and applying the stable platform of standards. It concentrates on those financial reporting standards that are not related to specific industries and that therefore have wide application. This edition includes the numerous revisions and releases of exposure drafts since the introduction of IFRSs in January 2005.

Features:

New chapters on Revenue Recognition and Share-Based Payments Revised to reflect the Exposure Draft of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements Practical applications for all accounting standards are included The IFRSs and their scope, objectives and reporting requirements are analysed step by step Illustrative examples show the new financial reporting procedures and develop understanding of the new processes New extracts from real world companies included to enable students to apply the intention of the Standard as well illustrate how the Standard translates to the reporting environment (some new, some updated: Nokia, Wella, Energy Sector)

Includes bibliographical references and index.

Table of contents provided by Syndetics

Part 1 Framework
Chapter 1 The IASB: history, current structure and processes
Chapter 2 The conceptual Framework of the IASB
Part 2 Elements
Chapter 3 Contributed equity: capital, reserves and accumulated profits
Chapter 4 Revenue Recognition
Chapter 5 Provisions and contingencies
Chapter 6 Financial instruments
Chapter 7 Share based payments
Chapter 8 Income tax
Chapter 9 Inventories
Chapter 10 Property, plant and equipment
Chapter 11 Intangible assets
Chapter 12 Business combinations
Chapter 13 Impairment of assets
Chapter 14 Leases
Part 3 Disclosure
Chapter 15 Principles of disclosure
Chapter 16 Presentation of financial statements
Chapter 15 Cash flow statements
Chapter 18 Segment reporting
Part 4 Economic entities
Chapter 19 The nature of economic entities
Chapter 20 Consolidated financial statements: wholly owned subsidiaries
Chapter 21 Consolidated financial statements - inter-entity transactions
Chapter 22 Consolidated financial statements - minority interest
Chapter 23 Consolidated financial statements - indirect ownership interests
Chapter 24 Consolidated financial statements - foreign currency translation
Chapter 25 Accounting for investments in associates
Chapter 26 Interests in joint ventures