Fundamentals of international financial accounting and reporting

Begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. This title includes a discussion on individual IFRS (Internationa...

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Bibliographic Details
Main Author: Hussey, Roger (Author)
Format: Book
Language:English
Published: London : World Scientific , c2011
Subjects:
Table of Contents:
  • 1. Accounting assumptions and facts
  • 2. The growth of standard setting and the international accounting standards board
  • 3. The basic of the statement of income
  • 4. The basics of the statement of financial position
  • 5. The basic of the statement of cash flows
  • 6. Intangible assets and impairment of assets
  • 7. Accounting policies, errors, provisions and contingencies
  • 8. Leases, employee benefits and Texas
  • 9. Financial instruments and share-based payment
  • 10. Business combinations and consolidated financial statements
  • 11. Specific industries and practices
  • 12. Presentational issues
  • 13. Foreign operations and segmental reporting
  • 14. Evaluating IFRS financial statements