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International financial reporting standards Part A - London International Accounting Standards Board 2012 - Varie

Contents:
International financial reporting standards (IFRSs);
IFRS 1-First-time adoption of international financial reporting standards;
IFRS 2-Share-based payment;
IFRS 3-Business combinations;
IFRS 4-Insurance contracts;
IFRS 5-Non-current assets held for sale and discontinued operations;
IFRS 6-Exploration for and Evaluation of mineral resources;
IFRS 7-Financial instruments: Disclosures;
IFRS 8-Operating segments;
IFRS 9-Financial instruments;
IFRS 10-Consolidated financial statements;
IFRS 11-Joint arrangements;
IFRS 12-Disclosure of interests in other entities;
IFRS 13-Fair value measurement;

International accounting standards (IASs);
IAS 1-Presentation of financial statements;
IAS 2-Inventories;
IAS 7-Statement of cash flows;
IAS 8-Accounting policies, changes in accounting estimates and errors;
IAS 10-Events after the reporting period;
IAS 11-Construction contracts;
IAS 12-Income taxs;
IAS 16-Property, plant and equipment;
IAS 17-Leases;
IAS 18-Revenue;
IAS 19-Employee benefits;
IAS 20-Accounting for government grants and disclosure of government assistance;
IAS 21-The effects of changes in foreign exchange rates;
IAS 23-Borrowing coasts;
IAS 24-Related party disclosures;
IAS 26-Accounting and reporting by retirement benefit plans;
IAS 27-Consolidated and separate financial statements;
IAS 28-Investments in associates;
IAS 29-Financial reporting in hyperinflationary economies;
IAS 32-Financial instruments: Presentation;
IAS 33-Earnings per share;
IAS 34-Interim financial reporting;
IAS 36-Impairment of assets;
IAS 37-Provisions, contingent liabilities and contingent assets;
IAS 38-Intangible assets;
IAS 39-Financial instruments: Recognition and measurement;
IAS 40-Investment property;
IAS 41-Agriculture;

Interpretations;
IFRIC 1-Changes in existing decommissioning, restoration and similar liabilities;
IFRIC 2-Members' shares in co-operative entities and similar instruments;
IFRIC 4-Determining whether an arrangement contains a lease;
IFRIC 5-Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds;
IFRIC 6-Liabilities arising from participating in a specific market-waste electrical and electronic equipment;
IFRIC 7-Applying the restatement approach under IAS 29 financial reporting in hyperinglationary economies;
IFRIC 10-Interim financial reporting and impairment;
IFRIC 12-Service financial reporting and impairment;
IFRIC 13-Customer loyalty programmes;
IFRIC 14-IAS 19-The limit on a defined benefit asset, minimum funding requirements and their interaction;
IFRIC 15-Agreements for the construction of real estate;
IFRIC 16-Hedges of a net investment in a foreign operation;
IFRIC 17-Distributions of non-cash assets to owners;
IFRIC 18-Transfers of assets from customers;
IFRIC 19-Extinguishing financial liabilities with equity instruments;
IFRIC 20-Stripping costs in the production phase of a surface mine;

SIC-7-Introduction of the Euro;
SIC-10-Government assistance-no specific relation to operating activities;
SIC-15-Operating leases-Incentives;
SIC-25-Income taxes-changes in the tax status of an entity or its shareholders;
SIC-27-Evaluating the substance of transactions involving the legal form of a lease;
SIC-29-Service concession arrangements: Disclosures;
SIC-31-Revenue-barter transactions involving advertising services;
SIC-32-Intangible assets-web site costs;
Glossary of terms;
Index.


ISBN: 9781907877452

Subjects--Topical Terms:
1. Accounting - IFRS

Dewey Class. No.: 657 INT-P(A)