Applying international financial reporting standards

By: Keith Alfredson…[et al.]Contributor(s): Leo, Ken | Picker, Ruth | Loftus, Janice | Clark, Kerry | Wise, VictoriaMaterial type: TextTextPublication details: Milton, Qld. : John Wiley & Sons Australia, 2009Edition: 2nd edDescription: xviii, 1259 pages : illustrationsISBN: 9780470819678; 0470819677Subject(s): Financial statements -- Standards | Accounting -- StandardsDDC classification: 657.30218
Contents:
Part 1: Framework -- The IASB and its conceptual framework -- Part 2: Elements -- Shareholders' equity : share capital and reserves -- Revenue -- Provisions, contigent liabilities and contingent assets -- Financial instruments -- Share-based payment -- Income taxes -- Inventories -- Property, plant and equipment -- Intangible assets -- Business combinations -- Impairment of assets -- Leases -- Accounting for mineral resources -- Employee benefits -- Agriculture -- Part 3: Disclosure -- Principles of disclosure -- IAS 1, IAS 8 and IAS 10 -- Presentation of financial statements -- Statement of cash flows -- Operating segments -- Part 4: Economic entities -- Controlled entities : the consolidation method -- Consolidation : wholly owned subsidiaries -- Consolidation : intragroup transactions -- Consolidation : non-controlling interest -- Consolidation : indirect ownership interests -- Consolidation : foreign subsidiaries -- Accounting for investments in associates -- Interest in joint ventures.
Summary: "Applying International Financial Reporting Standards, 2nd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards." -- Provided by publisher
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Item type Current library Collection Call number Status Date due Barcode Item holds
Reference Books Reference Books Main Library
Reference 		Reference 657.30218 APP (Browse shelf(Opens below)) Available 013375
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Includes index

Part 1: Framework --
The IASB and its conceptual framework --
Part 2: Elements --
Shareholders' equity : share capital and reserves --
Revenue --
Provisions, contigent liabilities and contingent assets --
Financial instruments --
Share-based payment --
Income taxes --
Inventories --
Property, plant and equipment --
Intangible assets --
Business combinations --
Impairment of assets --
Leases --
Accounting for mineral resources --
Employee benefits --
Agriculture --
Part 3: Disclosure --
Principles of disclosure --
IAS 1, IAS 8 and IAS 10 --
Presentation of financial statements --
Statement of cash flows --
Operating segments --
Part 4: Economic entities --
Controlled entities : the consolidation method --
Consolidation : wholly owned subsidiaries --
Consolidation : intragroup transactions --
Consolidation : non-controlling interest --
Consolidation : indirect ownership interests --
Consolidation : foreign subsidiaries --
Accounting for investments in associates --
Interest in joint ventures.


"Applying International Financial Reporting Standards, 2nd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards." -- Provided by publisher

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