TY - BOOK AU - Kothari,Jagdish AU - Barone,Elisabetta TI - Advanced financial accounting: an international approach SN - 9780273712749 (pbk.) AV - HF5626 .K67 2011 U1 - 657/.046 22 PY - 2011/// CY - Harlow, England, New York PB - Financial Times Prentice Hall KW - Accounting KW - Standards KW - International finance N1 - 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) ER -