IFRS : practical implementation guide and workbook /: practical implementation guide and workbook. (©2011)

• Record Type: Book
• Other Titles: Wiley IFRS; International Financial Reporting Standards
• Further Information: Note: Abbas Ali Mirza, Graham J. Holt.
• Other Names: Mirza, Abbas Ali; Holt, Graham J
• 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"" ""QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS""""ELEMENTS 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"" ""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"" ""INVESTING ACTIVITIES""""FINANCING 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"" ""ACCOUNTING POLICIES""""SELECTION 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""
• Edition: 3rd ed
• Publisher Details: Hoboken, N.J : J. Wiley & Sons
• Publication Date: 2011
• Copyright Date: 2011
• Extent: 1 online resource (1 volume), illustrations
• Subjects: 657.30218; Accounting -- Standards; Financial statements -- Standards; Financial statements -- Problems, exercises, etc; International business enterprises -- Accounting; Accounting -- Standards; Financial statements; Financial statements -- Standards; International business enterprises -- Accounting; Electronic books; Electronic books; Problems and exercises
• Languages: English
• ISBNs: 9781118017647; 1118017641
• Related ISBNs: 9780470647912
• Notes: Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.