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Applying international accounting standards

Author: David Cairns; Brian Creighton; Anne Daniels
Publisher: London : Tolley LexisNexis, ©2002.
Series: Tolley's accountancy series.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Database:WorldCat
Summary:

Dealing with various developments, including IAS 39 on Financial Instruments, IAS 40 on Investment Property and the IASB's improvements project, this work is useful for any practising accountant. It  Read more...

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Document Type: Book
All Authors / Contributors: David Cairns; Brian Creighton; Anne Daniels
ISBN: 0406952086 9780406952080
OCLC Number: 50749060
Notes: Previous edition: 1999.
Description: xxxii, 1178 pages ; 2002.
Contents: "About the AuthorForewordPrefaceHow to Use This Book1. The International Accounting Standards Committee (1973-2000)2. The International Accounting Standards Board3. History of IASs4. The Use of ISAs and IFRSs5. International Accounting and Financial Reporting Standards6. The Conceptual Framework7. First-time Application of IFRS8. Financial Statements9. Balance Sheet10. Income Statement11. Statement of Changes in Equity12. Cash Flow Statement13. Accounting Policies and Changes in Accounting Policies14. Errors15. Consolidated Financial Statements16. Business Combinations17. Associates18. Joint Ventures19. Foreign Transactions and Operations20. Financial Assets and Financial Liabilities21. Property, Plant and Equipment22. Investment Property23. Intangible Assets24. Goodwill25. Impairment of Assets26. Inventories27. Provisions and Contingencies28. Equity29. Revenue30. Construction Contracts31. Income Taxes32. Leases33. Employee Benefit Costs34. Government Grants35. Borrowing Costs36. Segmental Reporting37. Discontinuing Operations38. Related Party Disclosures39. Post Balance Sheet Events40. Earnings Per Share41. Interim Reporting42. Changing Prices43. Banks and Similar Financial Institutions44. Retirement Benefit Plans45. AgricultureAppendix 1: Disclosure ChecklistAppendix 2: Further ReadingCompany IndexIndex"
Series Title: Tolley's accountancy series.
Responsibility: David Cairns ; with Brian Creighton and Anne Daniels.

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