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IFRSs - A Visual Approach by KPMG (English) Hardcover Book
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Entrega prevista entre el sáb. 27 sep. y el vie. 3 oct. a 94104
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N.º de artículo de eBay:388767620032
Última actualización el 15 sep 2025 06:49:10 H.EspVer todas las actualizacionesVer todas las actualizaciones
Características del artículo
- Estado
- ISBN-13
- 9780230275669
- Book Title
- IFRSs - A Visual Approach
- ISBN
- 9780230275669
Acerca de este producto
Product Identifiers
Publisher
Palgrave Macmillan The Limited
ISBN-10
0230275664
ISBN-13
9780230275669
eBay Product ID (ePID)
112025998
Product Key Features
Number of Pages
224 Pages
Language
English
Publication Name
Ifrss-A Visual Approach
Subject
Accounting / Financial, Accounting / General, International / General, Corporate Finance / General
Publication Year
2010
Features
Revised
Type
Textbook
Subject Area
Business & Economics
Format
Hardcover
Dimensions
Item Height
0.7 in
Item Weight
18.3 Oz
Item Length
9.6 in
Item Width
6.3 in
Additional Product Features
Edition Number
4
Intended Audience
Scholarly & Professional
LCCN
2010-050919
Dewey Edition
22
Number of Volumes
1 vol.
Illustrated
Yes
Dewey Decimal
657.30218
Edition Description
Revised edition
Table Of Content
Contents Preface to the 4th Edition List of Abbreviations I. Introduction II. International Financial Reporting Standards IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the Reporting Period IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Economies IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments: Presentation IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement IAS 40 Investment Property IAS 41 Agriculture IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments IFRS 9 Financial Instruments III. Interpretations of IFRIC IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments IFRIC 4 Determining whether an Arrangement contains a Lease IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6 Liabilities arising from Participating in a Specific Market- Waste Electrical and Electronic Equipment IFRIC 7 Applying the Restatement Approach under IAS 29 "Financial Reporting in Hyperinflationary Economies" IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRIC 12 Service Concession Arrangements IFRIC 13 Customer Loyalty Programmes IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15 Agreements for the Construction of Real Estate IFRIC 16 Hedges of a Net Investment in a Foreign Operation IFRIC 17 Distributions of Non-cash Assets to Owners IFRIC 18 Transfers of Assets from Customers IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Synopsis
Since 2005, International Financial Reporting Standards (IFRSs) have become widely adopted around the world and are now required or permitted to be used in more than 100 countries globally. This publication provides a simplified summary of the main elements of IFRSs, linking each line in the financial statements to the chronologically numbered Standards and then summarizing in diagrams each of those Standards to help the reader to visualize the key decisions and choices that their application requires. It is an excellent introduction for those seeking a high level overview and a readily accessible guide to the Standards for those wanting to enhance their understanding. By incorporating references to the Standards, it provides a tool to allow more experienced users to quickly identify relevant guidance. This book will be useful for students, those involved in the preparation of financial statements, CFOs, non-executive directors, business journalists, management consultants and many others. Even advanced users wishing to keep abreast of the most recent developments will find that the guide allows them to quickly focus their further research. IFRSs: A Visual Approach is based on those IFRSs issued by the IASB in January 2010 New to this 4th edition: - The new standard concerning "Consolidation" - The new standard concerning Joint Ventures - Amendments concerning IAS 39/IAS 32/IFRS 7, especially: Reclassification of financial assets - New parts of the standard concerning Financial Instruments: Measurement and Classification - Improvements project 2008 and 2009 - IFRIC 15 - IFRIC 18, Based on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2010, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires., Based on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2010, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires.
LC Classification Number
HF5601-5688
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