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International GAAP 2011 : = generall...

Bonham, Mike.

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International GAAP 2011 : = generally accepted accounting practice under International financial reporting standards /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	International GAAP 2011 :/ Mike Bonham ... [et al.].
其他題名:	generally accepted accounting practice under International financial reporting standards /
其他題名:	International generally accepted accounting practice 2011
其他作者:	Bonham, Mike.
出版者:	Chichester, U.K. :Wiley, : 2011.,
面頁冊數:	2 v. (cxxiv, 3274, 136 p.) :ill. ;25 cm.
附註:	"The International financial reporting group of Ernst & Young"--P. [1] of cover.
內容註:	Vol. 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Associates -- Joint ventures -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition -- Income taxes.
內容註:	Vol. 2. Share-based payment -- Employee benefits -- Financial instruments : introduction -- Financial instruments : definitions and scope -- Financial instruments : derivatives and embedded derivatives -- Financial instruments : financial liabilities and equity -- Financial instruments : classification (IAS 39) -- Financial instruments : classification (IFRS 9) -- Financial instruments : recognition and initial measurement -- Financial instruments : subsequent measurement -- Financial instruments : derecognition -- Financial instruments : hedge accounting -- Financial instruments : presentation and disclosure -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statements of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries -- Insurance contracts.
標題:	Accounting - Standards. -
ISBN:	9780470976067 (set : pbk.) :

International GAAP 2011 : = generally accepted accounting practice under International financial reporting standards /
International GAAP 2011 :generally accepted accounting practice under International financial reporting standards /International generally accepted accounting practice 2011Mike Bonham ... [et al.]. - Chichester, U.K. :Wiley,2011. - 2 v. (cxxiv, 3274, 136 p.) :ill. ;25 cm.

"The International financial reporting group of Ernst & Young"--P. [1] of cover.

Includes bibliographical references and indexes.

Vol. 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- Consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Associates -- Joint ventures -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill -- Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition -- Income taxes.

ISBN: 9780470976067 (set : pbk.) :US$220.00Subjects--Uniform Titles:

International financial reporting standards.
Subjects--Topical Terms:

648222
Accounting
--Standards.

LC Class. No.: HF5626 / .I5838 2011

Dewey Class. No.: 657.0218 UKW

International GAAP 2011 : = generally accepted accounting practice under International financial reporting standards /
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