Logotipo librería Marcial Pons

Miller International accounting/financial reporting standards

  • ISBN: 9780735541191
  • Editorial: Elsevier Science
  • Lugar de la edición: New York. Estados Unidos de Norteamérica
  • Encuadernación: Rústica
  • Medidas: 23 cm
  • Idiomas: Inglés

Papel: Rústica
149,22 €
Sin Stock. Disponible en 5/6 semanas.


Miller International Accounting/Financial Reporting Standards Guide explains and analyzes international accounting standards, which are playing an increasing role in the context of globalization of capital markets. The Guide keeps you up-to-date on the latest International Financial Reporting Standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. Expanded coverage on IFRSs in this edition includes a new analysis of IFRS 1, "First-Time Adoption of International Financial Reporting Standards", and how it affects recognition and measurement of business combinations; fair value or revaluation as deemed cost; employee benefits; cumulative translation differences; compound financial instruments; and assets and liabilities of subsidiaries, associates, and joint ventures. Presentation and disclosure requirements are also discussed. Also covered is the IASB's approach to, and progress in, making changes to Standards that will ensure that true global convergence around IAS GAAP is achievable by 2005. Proposed changes to the format for presenting information under the Reporting Financial Performance project are also outlined and a new table illustrates the new format for presenting information that is being considered. Expanded coverage on upcoming proposed changes to existing IASs that will likely affect reporting and disclosure include changes to IAS 1, IAS 2, IAS 3, IAS 10, IAS 16, IAS 21, IAS 24, IAS 27, IAS 33, IAS 39, IAS 36, and IAS 40 affecting earnings per share; business combinations; the "corridor approach" to recognizing material gains and losses for employee benefits; LIFO; a portfolio hedge of interest rate risk; foreign currency translation; impairment of assets; inventory property; property, plant, and equipment; and related party disclosures for joint ventures and partnerships. Miller International Accounting/Financial Reporting Standards Guide organizes accountin


Utilizamos cookies propias y de terceros para mejorar nuestros servicios y facilitar la navegación. Si continúa navegando consideramos que acepta su uso.

aceptar más información