| Description |
xx, 1235 pages : illustrations ; 26 cm |
| Contents |
Pt. 1. Framework -- 1. The IASB : history, current structure and processes -- 2. The conceptual framework of the IASB -- Pt. 2. Elements -- 3. Shareholders' equity : share capital and reserves -- 4. Revenue recognition -- 5. Provisions, contingent liabilities and contingent assets -- 6. Financial instruments -- 7. Share-based payment -- 8. Income taxes -- 9. Inventories -- 10. Property, plant and equipment -- 11. Intangible assets -- 12. Business combinations -- 13. Impairment of assets -- 14. Leases -- Pt. 3. Disclosure -- 15. Principles of disclosure - IAS 1, IAS 8 and IAS 10 -- 16. Presentation of financial statements -- 17. Cash flow statements -- 18. Segment reporting - IAS14 -- Pt. 4. Economic entities -- 19. Controlled entities - the consolidation method -- 20. Consolidated financial statements : wholly owned subsidiaries -- 21. Consolidated financial statements : intragroup transactions -- 22. Consolidated financial statements : minority interest -- 23. Consolidated financial statements : indirect ownership interests -- 24. Consolidated financial statements : foreign subsidiaries -- 25. Accounting for investments in associates -- 26. Interests in joint ventures |
| Summary |
The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level |
| Analysis |
Accounting (Australia) |
|
Financial management |
| Notes |
Includes index |
|
Previous ed.: Applying international accounting standards / Keith Alfredson ... [et al.]. Milton, Qld. : John Wiley & Sons, c2005 |
| Bibliography |
Bibliography: page 1210 |
| Audience |
For tertiary students |
| Subject |
Accounting -- Standards.
|
|
Financial statements -- Standards.
|
| Author |
Alfredson, Keith.
|
| ISBN |
0470808233 |
|
9780470808238 |
|
