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Applying international accounting standards

book
posted on 2005-01-01, 00:00 authored by K Alfredson, K Leo, R Picker, P Pacter, J Radford, Victoria Wise
Offers a step-by-step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS).

History

Pagination

1 - 1102

Publisher

John Wiley & Sons

Place of publication

Milton, Qld.

ISBN-13

9780470804940

ISBN-10

0470804947

Edition

1st

Language

eng

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.

Publication classification

A2.1 Authored - other

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    Keywords

    Accounting -- StandardsAccounting -- Standards -- Australia

    Licence

    All Rights Reserved

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