لایب سان

Ebook details:
عنوان: International Financial Reporting 7th edition
نویسنده: Economics Books @ Amazon.com
ناشر: Pearson; 7 edition (May 16, 2019)
زبان: English
شابک: 1292293128, 978-1292293127
حجم: 8 Mb
فرمت: True Pdf

Front Cover; Title Page; Copyright Page; Contents; Preface; Acknowledgements; List of international standards; Part 1 INTRODUCTION TO FINANCIAL REPORTING; 1 The regulatory framework; The need for regulation; Sources of regulation; Generally accepted accounting practice; The International Accounting Standards Board (IASB); The standard-setting process; The purpose of accounting standards; Worldwide use of international standards; First-time adoption of international standards; 2 The IASB conceptual framework; Purpose and status of the IASB Conceptual Framework Objective of general purpose financial reportingQualitative characteristics of financial information; Financial statements and the reporting entity; Elements of financial statements; Recognition of the elements of financial statements; Measurement of the elements of financial statements; Presentation and disclosure; Concepts of capital and capital maintenance; Discounting and present value; 3 Presentation of financial statements; Purpose of financial statements; Components of financial statements; General features; Structure and content of financial statements The statement of financial positionThe statement of comprehensive income; The statement of changes in equity; The notes to the financial statements; Interim financial reporting; Management commentary; Making materiality judgements; 4 Accounting policies, accounting estimates and errors; Accounting policies; Accounting estimates; Prior period errors; Part 2 FINANCIAL REPORTING IN PRACTICE; 5 Property, plant and equipment; Definition of property, plant and equipment; Recognition of property, plant and equipment; Initial measurement of property, plant and equipment Subsequent measurement of property, plant and equipmentDepreciation; Disclosure requirements; Borrowing costs; Government grants; Investment property; IFRS13 Fair Value Measurement; 6 Intangible assets; Definition of an intangible asset; Initial recognition and measurement of intangible assets; Subsequent measurement of intangible assets; Amortisation of intangible assets; Derecognition; Disclosure requirements; Goodwill; IFRS3 Business Combinations; 7 Impairment of assets; Indications of impairment; Recoverable amount; Recognition and measurement of an impairment loss; Cash-generating units Reversal of impairment lossesIfDisclosure requirements; 8 Non-current assets held for sale and discontinued operations; Classification of non-current assets as held for sale; Measurement of non-current assets held for sale; Presentation of non-current assets held for sale; Discontinued operations; 9 Leases; Definition of a lease; Lease accounting by lessees; Lease accounting by lessors; Sale and leaseback transactions; 10 Inventories; Inventories; Cost of inventories; Cost formulas; Net realisable value; Disclosures relating to inventories; 11 Financial instruments; Definitions

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