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..

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Title Applying international accounting standards
Author(s) Alfredson, Keith
Leo, Ken
Picker, Ruth
Pacter, Paul
Radford, Jennie
Wise, Victoria
Publication date 2005
Edition 1st
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 0470804947
Language eng
Field of Research 150101 Accounting Theory and Standards
150104 International Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category A2.1 Authored - other
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Collections: Faculty of Business and Law
Deakin Business School
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