Advanced financial accounting :
Neo, Pearl T. H.
Advanced financial accounting : an IAS AND IFRS appproach / Pearl Tan H. N. and Peter Lee L. Nyean. - Harlow, England ; New York : McGraw-Hill, 2009. - xiii, 649 p. : ill. ; 25 cm.
Includes bibliographical references and index.
Introduction to international financial reporting -- Conceptual framework for financial reporting -- Presentation of financial statements (IAS 1) -- Accounting policies (IAS and IFRS1) -- Revenue (IAS 18) and construction contracts (IAS 11) -- Inventories (IAS 2) -- Property, plant, and equipment (IAS 16) and investment property (IAS 40) -- Leased assets (IAS 17) -- Intangible assets (IAS 38) -- Impairment of assets (IAS 36) -- Provisions, contingencies, and events after the reporting period (IAS 37 and IAS 10) -- Taxation (IAS 12) -- Employee benefits (IAS 19) -- Financial instruments : classification -- Financial instruments : recognition, derecognition, measurement and disclosures -- Statement of cash flows (IAS 7) -- Other issues relating to reporting and disclosures -- Concepts of control and consolidation -- How to prepare consolidated financial statements -- Investments in associates (IAS 28) and interests in joint ventures (IAS 31)
9780071269339 (pbk.)
2010009904
GBA939000 bnb
Accounting--Standards.
International finance.
HF5626 / .K67 2011
657/.046
Advanced financial accounting : an IAS AND IFRS appproach / Pearl Tan H. N. and Peter Lee L. Nyean. - Harlow, England ; New York : McGraw-Hill, 2009. - xiii, 649 p. : ill. ; 25 cm.
Includes bibliographical references and index.
Introduction to international financial reporting -- Conceptual framework for financial reporting -- Presentation of financial statements (IAS 1) -- Accounting policies (IAS and IFRS1) -- Revenue (IAS 18) and construction contracts (IAS 11) -- Inventories (IAS 2) -- Property, plant, and equipment (IAS 16) and investment property (IAS 40) -- Leased assets (IAS 17) -- Intangible assets (IAS 38) -- Impairment of assets (IAS 36) -- Provisions, contingencies, and events after the reporting period (IAS 37 and IAS 10) -- Taxation (IAS 12) -- Employee benefits (IAS 19) -- Financial instruments : classification -- Financial instruments : recognition, derecognition, measurement and disclosures -- Statement of cash flows (IAS 7) -- Other issues relating to reporting and disclosures -- Concepts of control and consolidation -- How to prepare consolidated financial statements -- Investments in associates (IAS 28) and interests in joint ventures (IAS 31)
9780071269339 (pbk.)
2010009904
GBA939000 bnb
Accounting--Standards.
International finance.
HF5626 / .K67 2011
657/.046