000			03459cam a2200361 i 4500
003			NY
005			20170203151416.0
008			140205s2014 enka f b 001 0 eng d
020			_a9781118757857
040			_aCDX _beng _cCDX _erda _dCDX _dFSC _dBTCTA _dUKMGB _dYDXCP _dOCLCF _dUAB _dFNN
050			_aHF5626 _bI5838 2014
100	1		_aBeyersdorff, Martin, _eauthor.
245	1	0	_aInternational GAAP 2014 : _bgenerally accepted accounting principles under international financial reporting standards.
246	3	0	_aGenerally accepted accounting practice under international financial reporting standards
250			_aGlobal edition 9 / _bMartin Beyersdorff [and 26 others].
260			_aChichester, West Sussex : _bWiley, _c2014.
300			_a3 volumes (approximately 4000 pages) : _billustrations ; _c26 cm.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
500			_aIn slip case.
504			_aIncludes bibliographical references and index.
505	0		_aVol 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.
505	0		_aVol 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.
505	0		_aVol 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.
520	8		_aThe 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.
630	0	0	_aInternational financial reporting standards.
650		0	_aAccounting _xStandards.
650		0	_aFinancial statements.
710	2		_aErnst & Young. _bInternational Financial Reporting Group.
740	0	2	_aFinancial instruments and insurance contracts.
942			_2lcc _cBK
999			_c14835 _d14835