Logotipo librería Marcial Pons
The complete guide to international financial reporting standards

The complete guide to international financial reporting standards
including IAS and interpretation

  • ISBN: 9781854182791
  • Editorial: THOROGOOD
  • Lugar de la edición: London. None
  • Encuadernación: Rústica
  • Medidas: 24 cm
  • Nº Pág.: 232
  • Idiomas: Inglés

Papel: Rústica
31,04 €
Stock en librería. Envío en 24/48 horas

Resumen

3 key facts - EU law states that all listed companies must use the new standards from 2005 for consolidated accounts By 2005 a total of 91 countries will be using the new standards All British companies including unlisted companies - will be able to use the new standards from 2005 for both consolidated and individual accounts Contents:Summary objectives and requirements. Statement formats and content: - accounting policies, financial statement formats and content- interim financial reporting. Accounting methods and conventions:- property plant and equipment - investment property - intangible assets - inventories/stock - construction contracts/long-term WIP - provisions, contingent liabilities and contingent assets - the effects of changes in foreign exchange rates - income taxes, current tax, deferred tax - employee benefits Creative accounting: - revenue - leases - off balance sheet finance - borrowing costs - accounting for government grants. Disclosure : - events occurring after the balance sheet date - related party disclosures - earnings per share - financial instruments - disclosure and presentation - financial instruments- recognition and measurement. Accounting for groups and investments: - business combinations - consolidated financial statements - accounting for investments in associates - financial reporting of interests in joint ventures - segment reporting. Specialized industries: - accounting and reporting by retirement benefit plans - disclosure in financial statements of banks and similar financial institutions - agriculture. Other: information reflecting the effects of changing - financial reporting in hyper-inflationary economies - basic financial statements - accounting ratios - creative accounting.

Resumen

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