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INTERNATIONAL FINANCIAL REPORTING STANDARDS HBK


TIFFIN R.

wydawnictwo: THOROGOOD , rok wydania 2004, wydanie I

cena netto: 130.00 Twoja cena  123,50 zł + 5% vat - dodaj do koszyka

including IAS and Interpretation

Whether finance directors like it or not, IAS is coming and everybody involved in the financial running of a business - not just FD's and account executives but other directors and professional advisers - will have to be up to speed. This book explains the principles of IAS and the accounting and disclosure requirements and clarifies practical problems of compliance.


Table of Contents

Summary objectives and requirements

  • Statement formats and content
  • accounting policies, financial statement formats and content
  • interim financial reporting

Accounting methods and conventions

  • property plant and equipment
  • investment property
  • intangible assets
  • inventories/stock
  • construction contracts/long-term WIP
  • provisions, contingent liabilities and contingent assets
  • the effeccts of changes in foreign exchange rates
  • income taxes, current tax, deferred atx
  • employee benefits

Creative accounting

  • revenue
  • lases - off balance sheeet finance
  • borrowing costs
  • accounting for governmenmt grants

Disclosure

  • events occuring after the balance sheet date
  • related party disclosures
  • earnings per share
  • financial instruments - disclosure and presentation
  • finanvcial instruments- reognition and and measurement

Acccounting for groups and investments

  • business combinations
  • consolidated financial statements
  • accounting for investments in associates
  • financial reporting of interests in joint ventures
  • segment reporting

Specialized industries

  • accounting and reporting by retirement bnenefit plans
  • disclosure in financial statements of banks and similar financial institutions
  • agriculture

Other

  • information reflecting the effects of changing
  • financial reporting in hyper-inflationary economies
  • basic financial statements
  • accounting ratios
  • creative accounting

230 pages

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