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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| Format: | Book |
| Language: | English |
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London :
World Scientific ,
c2011
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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