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Applying IFRS Standards

Vörumerki: John Wiley
Vörunúmer: 9781119250777
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8.790 kr.

Applying IFRS Standards

Veldu vöru

Rafræn bók. Uppl. sendar á netfangið þitt eftir kaup
Rafbók til eignar. Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt. Útgáfa: 4

Efnisyfirlit

  • Title Page
  • Copyright
  • From the Profession
  • Brief Contents
  • Preface
  • About the authors
  • List of Acronyms
  • Part 1 CONCEPTUAL FRAMEWORK
    • 1 The IASB and its Conceptual Framework
      • 1.1 The International Accounting Standards Board (IASB®)
      • 1.2 The purpose of a conceptual framework
      • 1.3 Qualitative characteristics of useful financial information
      • 1.4 Going concern assumption
      • 1.5 Definition of elements in financial statements
      • 1.6 Recognition of elements of financial statements
      • 1.7 Measurement of the elements of financial statements
      • 1.8 Concepts of capital
      • 1.9 Future developments
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
  • Part 2 ELEMENTS
    • 2 Owners’ equity: share capital and reserves
      • 2.1 Equity
      • 2.2 For-profit companies
      • 2.3 Key features of the corporate structure
      • 2.4 Different forms of share capital
      • 2.5 Contributed equity: issue of share capital
      • 2.6 Contributed equity: subsequent movements in share capital
      • 2.7 Share capital: subsequent decreases in share capital
      • 2.8 Reserves
      • 2.9 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 3 Fair value measurement
      • 3.1 Introduction
      • 3.2 The definition of fair value
      • 3.3 The fair value framework
      • 3.4 Application to non-financial assets
      • 3.5 Application to liabilities
      • 3.6 Application to measurement of an entity's own equity
      • 3.7 Application to financial instruments with offsetting positions
      • 3.8 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 4 Revenue from contracts with customers
      • 4.1 Introduction
      • 4.2 Scope
      • 4.3 Identify the contract with the customer
      • 4.4 Identify the performance obligations
      • 4.5 Determine the transaction price
      • 4.6 Allocate the transaction price
      • 4.7 Satisfaction of performance obligations
      • 4.8 Contract costs
      • 4.9 Other application issues
      • 4.10 Presentation and disclosures
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 5 Provisions, contingent liabilities and contingent assets
      • 5.1 Introduction to IAS 37
      • 5.2 Scope
      • 5.3 Definition of a provision
      • 5.4 Distinguishing provisions from other liabilities
      • 5.5 Definition of a contingent liability
      • 5.6 Distinguishing a contingent liability from a provision
      • 5.7 The recognition criteria for provisions
      • 5.8 Measurement of provisions
      • 5.9 Application of the definitions, recognition and measurement rules
      • 5.10 Contingent assets
      • 5.11 Disclosure
      • 5.12 Comparison between IFRS 3 and IAS 37 in respect of contingent liabilities
      • 5.13 Expected future developments
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 6 Income taxes
      • 6.1 The nature of income tax
      • 6.2 Differences between accounting profit and taxable profit
      • 6.3 Accounting for income taxes
      • 6.4 Calculation of current tax
      • 6.5 Recognition of current tax
      • 6.6 Payment of tax
      • 6.7 Tax losses
      • 6.8 Calculation of deferred tax
      • 6.9 Recognition of deferred tax liabilities and deferred tax assets
      • 6.10 Change of tax rates
      • 6.11 Other issues
      • 6.12 Presentation in the financial statements
      • 6.13 Disclosures
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 7 Financial instruments
      • 7.1 Introduction
      • 7.2 What is a financial instrument?
      • 7.3 Financial assets and financial liabilities
      • 7.4 Distinguishing financial liabilities from equity instruments
      • 7.5 Compound financial instruments
      • 7.6 Interest, dividends, gains and losses
      • 7.7 Financial assets and financial liabilities: scope
      • 7.8 Derivatives and embedded derivatives
      • 7.9 Financial assets and financial liabilities: categories of financial instruments
      • 7.10 Financial assets and financial liabilities: recognition criteria
      • 7.11 Financial assets and financial liabilities: measurement
      • 7.12 Financial assets and financial liabilities: offsetting
      • 7.13 Hedge accounting
      • 7.14 Disclosures
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 8 Share-based payment
      • Introduction
      • 8.1 Application and scope
      • 8.2 Cash-settled and equity-settled share-based payment transactions
      • 8.3 Recognition
      • 8.4 Equity-settled share-based payment transactions
      • 8.5 Vesting
      • 8.6 Treatment of a reload feature
      • 8.7 Modifications to terms and conditions on which equity instruments were granted
      • 8.8 Cash-settled share-based payment transactions
      • 8.9 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 9 Inventories
      • 9.1 The nature of inventories
      • 9.2 Measurement of inventory upon initial recognition
      • 9.3 Determination of cost
      • 9.4 Accounting for inventory
      • 9.5 End-of-period accounting
      • 9.6 Assigning costs to inventory on sale
      • 9.7 Net realisable value
      • 9.8 Recognition as an expense
      • 9.9 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 10 Employee benefits
      • 10.1 Introduction to accounting for employee benefits
      • 10.2 Scope and purpose of IAS 19
      • 10.3 Defining employee benefits
      • 10.4 Short-term employee benefits
      • 10.5 Post-employment benefits
      • 10.6 Accounting for defined contribution post-employment plans
      • 10.7 Accounting for defined benefit post-employment plans
      • 10.8 Other long-term employee benefits
      • 10.9 Termination benefits
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 11 Property, plant and equipment
      • 11.1 The nature of property, plant and equipment
      • 11.2 Initial recognition of property, plant and equipment
      • 11.3 Initial measurement of property, plant and equipment
      • 11.4 Measurement subsequent to initial recognition
      • 11.5 The cost model
      • 11.6 The revaluation model
      • 11.7 Choosing between the cost model and the revaluation model
      • 11.8 Derecognition
      • 11.9 Disclosure
      • 11.10 Investment properties
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 12 Leases
      • Introduction
      • 12.1 What is a lease?
      • 12.2 Classification of leases
      • 12.3 Classification guidance
      • 12.4 Accounting for finance leases by lessees
      • 12.5 Accounting for finance leases by lessors
      • 12.6 Accounting for finance leases by manufacturer or dealer lessors
      • 12.7 Accounting for operating leases
      • 12.8 Accounting for sale and leaseback transactions
      • 12.9 Changes to the leasing standards
      • Summary
      • Discussion questions
      • Exercises
      • Academic perspective
    • 13 Intangible assets
      • Introduction
      • 13.1 The nature of intangible assets
      • 13.2 Recognition and initial measurement
      • 13.3 Measurement subsequent to initial recognition
      • 13.4 Retirements and disposals
      • 13.5 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 14 Business combinations
      • 14.1 The nature of a business combination
      • 14.2 Accounting for a business combination — basic principles
      • 14.3 Accounting in the records of the acquirer
      • 14.4 Recognition and measurement of assets acquired and liabilities assumed
      • 14.5 Goodwill and gain on bargain purchase
      • 14.6 Shares acquired in the acquiree
      • 14.7 Accounting in the records of the acquiree
      • 14.8 Subsequent adjustments to the initial accounting for a business combination
      • 14.9 Disclosure — business combinations
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 15 Impairment of assets
      • 15.1 Introduction to IAS 36
      • 15.2 When to undertake an impairment test
      • 15.3 Impairment test for an individual asset
      • 15.4 Cash-generating units — excluding goodwill
      • 15.5 Cash-generating units and goodwill
      • 15.6 Reversal of an impairment loss
      • 15.7 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
  • Online chapter A Exploration for and evaluation of mineral resources
  • Online chapter B Agriculture
  • Part 3 PRESENTATION AND DISCLOSURES
    • 16 Financial statement presentation
      • Introduction
      • 16.1 Components of financial statements
      • 16.2 General principles of financial statements
      • 16.3 Statement of financial position
      • 16.4 Statement of profit or loss and other comprehensive income
      • 16.5 Statement of changes in equity
      • 16.6 Notes
      • 16.7 Accounting policies, changes in accounting estimates and errors
      • 16.8 Events after the reporting period
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 17 Statement of cash flows
      • Introduction and scope
      • 17.1 Purpose of a statement of cash flows
      • 17.2 Defining cash and cash equivalents
      • 17.3 Classifying cash flow activities
      • 17.4 Format of the statement of cash flows
      • 17.5 Preparing a statement of cash flows
      • 17.6 Other disclosures
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 18 Operating segments
      • 18.1 Objectives of financial reporting by segments
      • 18.2 Scope
      • 18.3 A controversial standard
      • 18.4 Identifying operating segments
      • 18.5 Identifying reportable segments
      • 18.6 Applying the definition of reportable segments
      • 18.7 Disclosure
      • 18.8 Applying the disclosures in practice
      • 18.9 Results of the post-implementation review of IFRS 8
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
    • 19 Other key notes disclosures
      • Introduction
      • 19.1 Related party disclosures
      • 19.2 Earnings per share
      • Summary
      • Discussion questions
      • References
      • Exercises
      • Academic perspective
  • Part 4 ECONOMIC ENTITIES
    • 20 Consolidation: controlled entities
      • Introduction
      • 20.1 Consolidated financial statements
      • 20.2 Control as the criterion for consolidation
      • 20.3 Preparation of consolidated financial statements
      • 20.4 Business combinations and consolidation
      • 20.5 Disclosure
      • Summary
      • Discussion questions
      • Exercises
    • 21 Consolidation: wholly owned subsidiaries
      • 21.1 The consolidation process
      • 21.2 Consolidation worksheets
      • 21.3 The acquisition analysis: determining goodwill or bargain purchase
      • 21.4 Worksheet entries at the acquisition date
      • 21.5 Worksheet entries subsequent to the acquisition date
      • 21.6 Revaluations in the records of the subsidiary at acquisition date
      • 21.7 Disclosure
      • Summary
      • Discussion questions
      • Exercises
    • 22 Consolidation: intragroup transactions
      • Introduction
      • 22.1 Rationale for adjusting for intragroup transactions
      • 22.2 Transfers of inventory
      • 22.3 Intragroup services
      • 22.4 Intragroup dividends
      • 22.5 Intragroup borrowings
      • Summary
      • Discussion questions
      • Exercises
    • 23 Consolidation: non-controlling interest
      • 23.1 Non-controlling interest explained
      • 23.2 Effects of an NCI on the consolidation process
      • 23.3 Calculating the NCI share of equity
      • 23.4 Adjusting for the effects of intragroup transactions
      • 23.5 Gain on bargain purchase
      • Summary
      • Discussion questions
      • Exercises
    • 24 Translation of the financial statements of foreign entities
      • 24.1 Translation of a foreign subsidiary's statements
      • 24.2 Functional and presentation currencies
      • 24.3 The rationale underlying the functional currency choice
      • 24.4 Identifying the functional currency
      • 24.5 Translation into the functional currency
      • 24.6 Changing the functional currency
      • 24.7 Translation into the presentation currency
      • 24.8 Consolidating foreign subsidiaries — where local currency is the functional currency
      • 24.9 Consolidating foreign subsidiaries — where functional currency is that of the parent entity
      • 24.10 Net investment in a foreign operation
      • 24.11 Disclosure
      • Summary
      • Discussion questions
      • References
      • Exercises
  • Online chapter C Associates and joint ventures
  • Online chapter D Joint arrangements
  • Glossary
  • Index
  • EULA

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Vörumerki: John Wiley
Vörunúmer: 9781119250777
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