International financial reporting standards: a practical guide / Hennie Van Greuning
Material type: TextPublisher: Washington D.C: The World Bank, c2009Edition: 5th edDescription: ix, 334p. 27cmISBN: 9780821377277Subject(s): Accounting -- Standards | Financial statements -- Standards | Financial StatementsLOC classification: HF5611.G74Item type | Current location | Home library | Call number | Copy number | Status | Date due | Barcode |
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Books | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY Reference | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | HF5611.G74 (Browse shelf) | 1 | Available | 6169/12 | |
Books | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY Reference | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | HF5611.G741 (Browse shelf) | 2 | Available | 6170/12 | |
Books | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY Reference | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | HF5611.G742 (Browse shelf) | 3 | Available | 6171/12 |
Contents: Financial statement presentation: Framework for the preparation and presentation of financial statements -- First-time adoption of IFRS -- Presentation of financial statements -- Cash flow statements -- Accounting policies, changes in accounting estimates, and errors -- Group statements: Business combinations -- Consolidated and separate financial statements -- Investments in associates -- Interests in joint ventures -- Statement of financial position / balance sheet: property, plant, and equipment -- Investment property -- Agriculture -- Intangible assets -- Leases -- Income taxes -- Inventories -- Financial instruments: recognition and measurement -- Noncurrent assets held for sale and discontinued operations -- Exploration for and evaluation of mineral resources -- Provisions, contingent liabilities, and contingent assets -- The Effects of changes in foreign exchange rates -- Statement of comprehensive income / income statement: Revenue -- Construction contracts -- Employee benefits -- Impairment of assets -- Borrowing costs -- Accounting for government grants and disclosure of government assistance -- Share-based payment -- Events after the balance sheet date -- Disclosure: Related-party disclosures -- Earnings per share -- Financial instruments: presentation -- Financial instruments: disclosures -- Operating segments -- Interim financial reporting -- Accounting and reporting by retirement benefit plans -- Insurance contracts -- Financial reporting in hyperinflationary economies.
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