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Produktbild: Ifrs Essentials
Band 1

Ifrs Essentials

Aus der Reihe Wiley Regulatory Reporting

78,99 €

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

15.04.2013

Verlag

John Wiley & Sons Inc

Seitenzahl

576

Maße (L/B/H)

23,5/19,1/3,1 cm

Gewicht

1039 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-49471-4

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

15.04.2013

Verlag

John Wiley & Sons Inc

Seitenzahl

576

Maße (L/B/H)

23,5/19,1/3,1 cm

Gewicht

1039 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-49471-4

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Ifrs Essentials
  • Foreword V

    Abbreviations XXI

    The Conceptual Framework for Financial Reporting 1

    1. Introduction 1

    2. The objective of general purpose financial reporting 1

    3. Going concern 1

    4. Qualitative characteristics of useful financial information 2

    5.The cost constraint on useful financial reporting 5

    6.The elements of financial statements 5

    7. Examples with solutions 7

    IAS 1 Presentation of Financial Statements 11

    1. Introduction and scope 11

    2. Going concern 11

    3. Fair presentation of the financial statements and compliance with IFRSs 11

    4. General principles relating to presentation 12

    5. Components of the financial statements 13

    6. Structure and content of the components of the financial statements 13

    7. Examples with solutions 20

    IAS 2 Inventories 33

    1. Scope 33

    2. Measurement 33

    3. Presentation and derecognition 35

    4. Examples with solutions 35

    IAS 7 Statement of Cash Flows 43

    1. Introduction 43

    2. Preparation of the statement of cash flows 44

    3. Special topics 45

    4. Consolidated statements of cash flows 45

    5. Examples with solutions 46

    IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 55

    1.Introduction 55

    2.Accounting policies 55

    3. Changes in accounting estimates 57

    4. Correction of prior period errors 58

    5. Examples with solutions 58

    IAS 10 Events after the Reporting Period 69

    1. Overview 69

    2. Examples with solutions 70

    IAS 11 Construction Contracts 73

    1. Introduction 73

    2. Contract revenue 73

    3. Contract costs 74

    4. Percentage of completion method 74

    5. When the outcome of a contract cannot be estimated reliably 77

    6. Examples with solutions 77

    IAS 12 Income Taxes 91

    1. Introduction 91

    2. Current tax 91

    3. Deferred tax 91

    4. Tax (or tax rate) reconciliation 96

    5. Examples with solutions 97

    IAS 16 Property, Plant and Equipment 111

    1. Introduction 111

    2. Recognition 111

    3. Measurement at recognition 112

    4.Measurement after recognition 112

    5. Derecognition 115

    6. Examples with solutions 116

    IAS 17 Leases 127

    1. Introduction and scope 127

    2. Definitions relating to time 127

    3. Classification of leases as finance leases or operating leases 127

    4. Accounting of leases by lessees 130

    5. Accounting of leases by lessors 130

    6. Sale and leaseback transactions 131

    7. Examples with solutions 132

    IAS 18 Revenue 143

    1. Introduction and scope 143

    2. Measurement of revenue 143

    3. Sale of goods 144

    4. Rendering of services 144

    5. Interest, royalties and dividends 145

    6. Multiple element transactions and linked transactions 146

    7. Examples with solutions 148

    IAS 19 Employee Benefits and IAS 26 Accounting and Reporting by Retirement Benefit Plans 155

    1. Introduction 155

    2. Financial reporting without early application of the amendments to IAS 19 issued in June 2011 155

    3. The amendments to IAS 19 issued in June 2011 170

    IAS 20 Government Grants 175

    1. Introduction and scope 175

    2. Recognition and measurement 175

    3. Presentation 176

    4. Repayment of government grants 177

    5. Examples with solutions 177

    IAS 21 The Effects of Changes in Foreign Exchange Rates 185

    1. Scope 185

    2. Monetary vs. non-monetary items 185

    3. Translation of foreign currency transactions 186

    4. Translation of financial statements of foreign operations when preparing the consolidated financial statements 187

    5. Examples with solutions 190

    IAS 23 Borrowing Costs 199

    1. Introduction 199

    2. Specific and general borrowings 199

    3. Period of capitalization 200

    4. Examples with solutions 200

    IAS 24 Related Party Disclosures 203

    1. Introduction 203

    2. Related parties and relationships with them 203

    3. Disclosures 204

    4. Application of IAS 24 in the consolidated financial statements 205

    5. Examples with solutions 205

    IAS 26 Accounting and Reporting by Retirement Benef