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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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