In slip case. SAU Library copy is not in slip case. SAU Library copy, edition statement is on slip case. Includes bibliographical references and indexes.
Contents:
Vol 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Join arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill. Vol 2. Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition - Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries. Vol 3. Financial instruments : Introduction -- Financial instruments : Definitions and scope -- Financial instruments : Derivatives and embedded derivatives -- Financial instruments : Financial liabilities and equity -- Financial instruments : Classification (IAS 39) -- Financial instruments : Classification (IFRS 9) -- Financial instruments : Recognition and measurement -- Financial instruments : Derecognition -- Financial instruments : Hedge accounting (IAS 90) -- Financial instruments : Hedge accounting (IFRS 9) -- Financial instruments : Presentation and disclosure -- Insurance contracts.
Summary:
The standards set by the IASB are the authoritative requirements of international financial reporting, but their interpretation and practical application require something more. This work provides interpretation and guidance on the practical application of the new reporting regime.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.