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Applying international accounting standards

Alfredson, Keith, Leo, Ken, Picker, Ruth, Pacter, Paul, Radford, Jennie and Wise, Victoria 2005, Applying international accounting standards, 1st ed., John Wiley & Sons, Milton, Qld..


Title Applying international accounting standards
Author(s) Alfredson, Keith
Leo, Ken
Picker, Ruth
Pacter, Paul
Radford, Jennie
Wise, Victoria
Publication date 2005
Total pages xviii, 1102 p.
Publisher John Wiley & Sons
Place of Publication Milton, Qld.
Keyword(s) Accounting -- Standards
Accounting -- Standards -- Australia
Summary Offers a step-by-step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS).
Notes 1. The IASB : history, current structure and processes -- 2. The conceptual framework of the IASB -- 3. Shareholders' equity : share capital and reserves -- 4. Provisions, contingent liabilities and contingent assets -- 5. Financial instruments -- 6. Income taxes -- 7. Inventories -- 8. Property, plant and equipment -- 9. Intangible assets -- 10. Business transactions -- 11. Impairment of assets -- 12. Leases -- 13. Principles of disclosure : IAS 1, IAS 8 and IAS 10 -- 14. Presentation of financial statements -- 15. Cash flow statements -- 16. Controlled entities : the consolidation method -- 17. Consolidated financial statements : wholly owned subsidiaries -- 18. Consolidated financial statements : intragroup transactions -- 19. Consolidated financial statements : minority interest -- 20. Consolidated financial statements : indirect ownership interests -- 21. Consolidated financial statements : foreign subsidiaries -- 22. Accounting for investments in associates -- 23. Interests in joint ventures -- 24. Segment reporting : IAS 14 -- Useful terms.
ISBN 9780470804940
0470804947
0470808098
Edition 1st
Language eng
Field of Research 150101 Accounting Theory and Standards
150104 International Accounting
HERDC Research category A2.1 Authored - other
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024237

Document type: Book
Collection: Deakin Graduate School of Business
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