International Financial Reporting

International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students. The full text downloaded to your computer

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Inhalt

• Part 1 Introduction to Financial Reporting
• Chapter 1: The regulatory framework
• Chapter 2: The IASB conceptual framework
• Chapter 3: Presentation of financial statements
• Chapter 4: Accounting policies, accounting estimates and errors
• Part 2 Financial Reporting in Practice
• Chapter 5: Property, plant and equipment
• Chapter 6: Intangible assets
• Chapter 7: Impairment of assets
• Chapter 8: Non-current assets held for sale and discontinued operations
• Chapter 9: Leases
• Chapter 10: Inventories
• Chapter 11: Financial instruments
• Chapter 12: Provisions and events after the reporting period
• Chapter 13: Revenue from contracts with customers
• Chapter 14: Employee benefits
• Chapter 15: Taxation in financial statements
• Chapter 16: Statement of cash flows
• Chapter 17: Financial reporting in hyperinflationary economies
• Part 3 Consolidated Financial Statements
• Chapter 18: Groups of companies (1)
• Chapter 19: Groups of companies (2)
• Chapter 20: Associates and joint arrangements
• Chapter 21: Related parties and changes in foreign exchange rates
• Part 4 Analysis of Financial Statements
• Chapter 22: Ratio analysis
• Chapter 23: Earnings per share
• Chapter 24: Segmental analysis
• Part 5 Small and Medium-sized Entities
• Chapter 25: The IFRS for SMEs Standard
• Part 6 Answers