Wiley international trends in financial reporting under IFRS including comparisons with US GAAP, Chinese GAAP, and India accounting standards /

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Autore principale: Mirza, Abbas Ali
Ente Autore: ebrary, Inc
Altri autori: Nandakumar, Ankarath
Natura: Elettronico eBook
Lingua:inglese
Pubblicazione: Hoboken, N.J. : John Wiley & Sons, Inc., 2013.
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Accesso online:An electronic book accessible through the World Wide Web; click to view
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Sommario:
  • section I. Introduction to IFRS and IASB framework
  • section II. Presentation of financial statements
  • section III. Revenue
  • section IV. Noncurrent assets, provisions, current liabilities and assets
  • section V. Investments in associates, joint ventures, subsidiaries, impairment of assets and business combinations
  • section VI. Financial instruments
  • section VII. Employee benefits and share-based payments
  • section VIII. Standards applicable to public listed companies
  • section IX. Industry-specific standards and standards applicable in specific situations
  • section X. Other general standards.