Wiley international trends in financial reporting under IFRS including comparisons with US GAAP, Chinese GAAP, and India accounting standards /
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| Формат: | Электронный ресурс eКнига |
| Язык: | английский |
| Опубликовано: |
Hoboken, N.J. :
John Wiley & Sons, Inc.,
2013.
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| Online-ссылка: | An electronic book accessible through the World Wide Web; click to view |
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Оглавление:
- 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.