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Applying IFRS Standards
Taschenbuch von David Kolitz (u. a.)
Sprache: Englisch

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Beschreibung
The vision of the IFRS Foundation to establish a truly global language for accounting has now been

realised in 100+ of the world's jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The widespread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world's major business centres without the need for local accounting knowledge.

Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards.

Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader's understanding of the content. A wealth of additional learning materials can also be found at [...] including:
* Four additional chapters: Exploration for and evaluation of mineral resources;Agriculture; Associates and joint ventures; Joint arrangements
* Instructor slides
* Testbank
* Additional exercises
* Solutions manual
* Access to the IFRS Standards Learning Resources
The vision of the IFRS Foundation to establish a truly global language for accounting has now been

realised in 100+ of the world's jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The widespread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world's major business centres without the need for local accounting knowledge.

Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards.

Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader's understanding of the content. A wealth of additional learning materials can also be found at [...] including:
* Four additional chapters: Exploration for and evaluation of mineral resources;Agriculture; Associates and joint ventures; Joint arrangements
* Instructor slides
* Testbank
* Additional exercises
* Solutions manual
* Access to the IFRS Standards Learning Resources
Inhaltsverzeichnis
PART 1 CONCEPTUAL FRAMEWORK

1 The IASB and its Conceptual Framework

PART 2 ELEMENTS

2 Shareholders' equity: share capital and reserves

3 Fair value measurement

4 Revenue

5 Provisions, contingent liabilities & contingent assets

6 Income taxes

7 Financial instruments

8 Share-based payment

9 Inventories

10 Employee benefits

11 Property, plant and equipment

12 Leases

13 Intangible assets

14 Business combinations

15 Impairment of assets

16 Accounting for mineral resources

17 Agriculture

PART 3 DISCLOSURE

18 Financial statement presentation

19 Statement of cash flows

20 Earnings per share

21 Operating segments

22 Related party disclosures

PART 4 ECONOMIC ENTITIES

23 Consolidation: controlled entities

24 Consolidation: wholly owned subsidiaries

25 Consolidation: intragroup transactions

26 Consolidation: non-controlling interest

27 Consolidation: other issues

28 Translation of the financial statement of foreign entities

29 Associates and joint ventures

30 Joint arrangements
Details
Erscheinungsjahr: 2016
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Seiten: 752
Inhalt: 768 S.
ISBN-13: 9781119159223
ISBN-10: 1119159229
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Kolitz, David
Livne, Gilad
Loftus, Janice
Dunn, John
Clark, Kerry
Tas, Leo van der
Picker, Ruth
Hersteller: John Wiley & Sons
John Wiley & Sons Inc
Maße: 280 x 216 x 41 mm
Von/Mit: David Kolitz (u. a.)
Erscheinungsdatum: 11.05.2016
Gewicht: 1,86 kg
preigu-id: 104503580
Inhaltsverzeichnis
PART 1 CONCEPTUAL FRAMEWORK

1 The IASB and its Conceptual Framework

PART 2 ELEMENTS

2 Shareholders' equity: share capital and reserves

3 Fair value measurement

4 Revenue

5 Provisions, contingent liabilities & contingent assets

6 Income taxes

7 Financial instruments

8 Share-based payment

9 Inventories

10 Employee benefits

11 Property, plant and equipment

12 Leases

13 Intangible assets

14 Business combinations

15 Impairment of assets

16 Accounting for mineral resources

17 Agriculture

PART 3 DISCLOSURE

18 Financial statement presentation

19 Statement of cash flows

20 Earnings per share

21 Operating segments

22 Related party disclosures

PART 4 ECONOMIC ENTITIES

23 Consolidation: controlled entities

24 Consolidation: wholly owned subsidiaries

25 Consolidation: intragroup transactions

26 Consolidation: non-controlling interest

27 Consolidation: other issues

28 Translation of the financial statement of foreign entities

29 Associates and joint ventures

30 Joint arrangements
Details
Erscheinungsjahr: 2016
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Seiten: 752
Inhalt: 768 S.
ISBN-13: 9781119159223
ISBN-10: 1119159229
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Kolitz, David
Livne, Gilad
Loftus, Janice
Dunn, John
Clark, Kerry
Tas, Leo van der
Picker, Ruth
Hersteller: John Wiley & Sons
John Wiley & Sons Inc
Maße: 280 x 216 x 41 mm
Von/Mit: David Kolitz (u. a.)
Erscheinungsdatum: 11.05.2016
Gewicht: 1,86 kg
preigu-id: 104503580
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