Normal view MARC view ISBD view

International GAAP 2014 : generally accepted accounting principles under international financial reporting standards.

by Beyersdorff, Martin [author.]; Ernst & YoungInternational Financial Reporting Group..
Material type: materialTypeLabelBookPublisher: Chichester, West Sussex : Wiley, 2014Edition: Global edition 9 / Martin Beyersdorff [and 26 others].Description: 3 volumes (approximately 4000 pages) : illustrations ; 26 cm.ISBN: 9781118757857.Other title: Generally accepted accounting practice under international financial reporting standards.Subject(s): International financial reporting standards | Accounting -- Standards | Financial statements
Contents:
Vol 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Join arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill.
Vol 2. Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition - Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries.
Vol 3. Financial instruments : Introduction -- Financial instruments : Definitions and scope -- Financial instruments : Derivatives and embedded derivatives -- Financial instruments : Financial liabilities and equity -- Financial instruments : Classification (IAS 39) -- Financial instruments : Classification (IFRS 9) -- Financial instruments : Recognition and measurement -- Financial instruments : Derecognition -- Financial instruments : Hedge accounting (IAS 90) -- Financial instruments : Hedge accounting (IFRS 9) -- Financial instruments : Presentation and disclosure -- Insurance contracts.
Summary: The standards set by the ISAB are the authorative requirements of international financial reporting, but their interpretation and practical application require something more. This work provides interpretation and guidance on the practical application of the new reporting regime.
Item type Location Call number Status Date due Barcode Item holds
Book Book
Lee Yan Fong Library

Lee Yan Fong Library

Library Collection 		HF5626 I5838 2014 v.1 (Browse shelf) Available 00021088
Book Book
Lee Yan Fong Library

Lee Yan Fong Library

Library Collection 		HF5626 I5838 2014 v.2 (Browse shelf) Available 00021089
Book Book
Lee Yan Fong Library

Lee Yan Fong Library

Library Collection 		HF5626 I5838 2014 v.3 (Browse shelf) Available 00021090
Total holds: 0

In slip case.

Includes bibliographical references and index.

Vol 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Join arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill.

Vol 2. Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition - Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries.

Vol 3. Financial instruments : Introduction -- Financial instruments : Definitions and scope -- Financial instruments : Derivatives and embedded derivatives -- Financial instruments : Financial liabilities and equity -- Financial instruments : Classification (IAS 39) -- Financial instruments : Classification (IFRS 9) -- Financial instruments : Recognition and measurement -- Financial instruments : Derecognition -- Financial instruments : Hedge accounting (IAS 90) -- Financial instruments : Hedge accounting (IFRS 9) -- Financial instruments : Presentation and disclosure -- Insurance contracts.

The standards set by the ISAB are the authorative requirements of international financial reporting, but their interpretation and practical application require something more. This work provides interpretation and guidance on the practical application of the new reporting regime.

Hong Kong Nang Yan College of Higher Education
Lee Yan Fong Library
325-329 Lai Chi Kok Road, Shamshuipo, Kowloon, HONG KONG