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Título Wiley interpretation and application of International Financial Reporting Standards 2011Libros / Impreso - Libros
Autor(es) Mackenzie, Bruce (Autor)
Tsee, Danie Coe (Autor)
Njikizana, Tapiwa (Autor)
Chamboko, Raymond (Autor)
Colyvas, Blaise (Autor)
Publicación Hoboken, New Jersey : John Wiley & Sons, ©2011
Descripción Física 1114 páginas ; 24 cm.
Idioma Inglés;
ISBN 0470554428
Clasificación(es) 657.0218
Materia(s) Estados financieros - Normas; Normas internacionales de contabilidad; Normas contables; Normas financieras; Auditoría - Normas; Contabilidad - Normas;
Nota(s) Incluye referencias bibliográficas e índice
CONTENIDO: Introduction to International Financial Reporting Standards -- Appendix A: Current International Financial Reporting Standards (IAS/IFRS®) and Interpretations (SIC/IFRIC) -- Appendix B: IFRS for SMEs -- Appendix C: Case Study Transitioning from US GAAP to IFRS -- Presentation of Financial Statements -- Statement of Financial Position -- Statements of Income, Comprehensive Income, and Changes in Equity -- Statement of Cash Flows -- Fair Value - Financial Instruments - Inventory -- Appendix: Net Realizable Value under US GAAP -- Revenue Recognition, Including Construction Contracts -- Appendix: Accounting under Special Situations-Guidance from US GAAP -- Property, Plant, and Equipment -- Intangible Assets -- Interests in Associates, Joint Ventures, and Investment Property -- Business Combinations and Consolidated Financial Statements -- Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period -- Financial Instruments-Noncurrent Liabilities - Leases -- Appendix A: Special Situations Not Addressed by IAS 17-- Appendix B: Leveraged Leases under US GAAP -- Income Taxes -- Employee Benefits -- Shareholders' Equity -- Earnings Per Share -- Interim Financial Reporting -- Operating Segments -- Accounting Policies, Changes in Accounting Estimates, and Errors -- Foreign Currency -- Related-Party Disclosures -- Specialized Industry Accounting -- Inflation and Hyperinflation -- Appendix: Monetary vs. Nonmonetary Items -- Government Grants -- First-Time Adoption of International Financial Reporting Standards -- Appendix A: Disclosure Checklist -- Appendix B: Comparison of IFRS and US GAAP.
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CodBarras Localización Piso Signatura Estado Categoría
104483Biblioteca Universidad Icesi2657.0218/I61/2011DisponibleCol. General