The Resource International GAAP 2016 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]

International GAAP 2016 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]

Label
International GAAP 2016 : generally accepted accounting practice under international financial reporting standards
Title
International GAAP 2016
Title remainder
generally accepted accounting practice under international financial reporting standards
Statement of responsibility
Martin Beyersdorff [and 34 others]
Title variation
  • Generally accepted accounting practice under international financial reporting standards
  • International generally accepted accounting practice 2016
Creator
Contributor
Author
Subject
Language
eng
Cataloging source
NhCcYBP
http://library.link/vocab/creatorName
Beyersdorff, Martin
Index
index present
LC call number
HF5626
LC item number
.B49 2016
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Ebooks Corporation
http://library.link/vocab/subjectName
  • Accounting
  • Financial statements
Label
International GAAP 2016 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]
Instantiates
Publication
Note
"The international financial reporting group of EY"--Cover
Antecedent source
unknown
Bibliography note
Includes bibliographical references and indexes
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Title Page; Copyright; About This Book; Preface; Abbreviations; Authoritative literature; Volume 1: Chapters 1 to 20; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards Matter; 2 The IFRS Foundation and the IASB; 3 The IASB's Technical Agenda and Convergence with US GAAP; 4 The Adoption of IFRS Around the World; 5 Consistency in Application of IFRS; 6 Summary; Chapter 2: The IASB's Conceptual Framework; 1 Introduction; 2 The IASB's Conceptual Framework; 3 Future Developments; Chapter 3: Presentation of Financial Statements and Accounting Policies; 1 Introduction
  • 2 The Purpose and Composition of Financial Statements3 The structure of Financial Statements; 4 Accounting Policies; 6 Future Developments; Chapter 4: Non-Current Assets Held for Sale and Discontinued Operations; 1 Objective and Scope of IFRS 5; 2 Non-Current Assets (and Disposal Groups) Held for Sale or Held for Distribution to Owners; 3 Discontinued Operations; 4 Comparative Information; 5 Disclosure Requirements; 6 Future Developments; Chapter 5: First-Time Adoption; 1 Introduction; 2 Who is a First-Time Adopter?; 3 Opening IFRS Statement of Financial Position
  • 4 Exceptions to Retrospective Application of Other IFRSs5 Optional Exemptions from the Requirements of Certain IFRSs; 6 Presentation and Disclosure; 7 Accounting Policies and Practical Application Issues; 8 Regulatory Issues; Chapter 6: Consolidated Financial Statements; 1 Introduction; 2 Effective Date, Objective and Scope of IFRS 10; 3 Control; 4 Power Over an Investee; 5 Exposure to Variable Returns; 6 Link Between Power and Returns: Principal-Agency Situations; 7 Related Parties and De Facto Agents; 8 Control of Specified Assets; 9 Continuous Assessment; 10 Investment Entities
  • 11 Consolidation Procedures12 Disclosure Requirements; 13 Transitional Arrangements; 14 Future Developments; Chapter 7: Consolidation Procedures and Non-Controlling Interests; 1 Introduction; 2 Consolidation Procedures; 3 Changes in Ownership Interests; 4 Non-Controlling Interests; 5 Call and Put Options Over Non-Controlling Interests; 6 Transitional Arrangements on Applying IFRS 10; 7 Future Developments; Chapter 8: Separate and Individual Financial Statements; 1 Separate and Individual Financial Statements; 2 Requirements of Separate Financial Statements; 3 Disclosure
  • 4 Common Control or Group Transactions in Individual Financial StatementsChapter 9: Business Combinations; 1 Introduction; 2 Scope of IFRS 3; 3 Identifying a Business Combination; 4 Acquisition Method of Accounting; 5 Recognition and Measurement of Assets Acquired, Liabilities Assumed and Non-Controlling Interests; 6 Recognising and Measuring Goodwill or a Gain in a Bargain Purchase; 7 Consideration Transferred; 8 Recognising and Measuring Non-Controlling Interests; 9 Business Combinations Achieved in Stages ('Step Acquisitions'); 10 Bargain Purchase Transactions
Dimensions
unknown
Edition
Global edition 11.
Extent
1 online resource ( 3 volumes) :
File format
unknown
Form of item
online
Isbn
9781119180470
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
not applicable
Reformatting quality
unknown
Reproduction note
Electronic reproduction.
Sound
unknown sound
Specific material designation
remote
Stock number
99966281912
System control number
(NhCcYBP)12773841
Label
International GAAP 2016 : generally accepted accounting practice under international financial reporting standards, Martin Beyersdorff [and 34 others]
Publication
Note
"The international financial reporting group of EY"--Cover
Antecedent source
unknown
Bibliography note
Includes bibliographical references and indexes
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Title Page; Copyright; About This Book; Preface; Abbreviations; Authoritative literature; Volume 1: Chapters 1 to 20; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards Matter; 2 The IFRS Foundation and the IASB; 3 The IASB's Technical Agenda and Convergence with US GAAP; 4 The Adoption of IFRS Around the World; 5 Consistency in Application of IFRS; 6 Summary; Chapter 2: The IASB's Conceptual Framework; 1 Introduction; 2 The IASB's Conceptual Framework; 3 Future Developments; Chapter 3: Presentation of Financial Statements and Accounting Policies; 1 Introduction
  • 2 The Purpose and Composition of Financial Statements3 The structure of Financial Statements; 4 Accounting Policies; 6 Future Developments; Chapter 4: Non-Current Assets Held for Sale and Discontinued Operations; 1 Objective and Scope of IFRS 5; 2 Non-Current Assets (and Disposal Groups) Held for Sale or Held for Distribution to Owners; 3 Discontinued Operations; 4 Comparative Information; 5 Disclosure Requirements; 6 Future Developments; Chapter 5: First-Time Adoption; 1 Introduction; 2 Who is a First-Time Adopter?; 3 Opening IFRS Statement of Financial Position
  • 4 Exceptions to Retrospective Application of Other IFRSs5 Optional Exemptions from the Requirements of Certain IFRSs; 6 Presentation and Disclosure; 7 Accounting Policies and Practical Application Issues; 8 Regulatory Issues; Chapter 6: Consolidated Financial Statements; 1 Introduction; 2 Effective Date, Objective and Scope of IFRS 10; 3 Control; 4 Power Over an Investee; 5 Exposure to Variable Returns; 6 Link Between Power and Returns: Principal-Agency Situations; 7 Related Parties and De Facto Agents; 8 Control of Specified Assets; 9 Continuous Assessment; 10 Investment Entities
  • 11 Consolidation Procedures12 Disclosure Requirements; 13 Transitional Arrangements; 14 Future Developments; Chapter 7: Consolidation Procedures and Non-Controlling Interests; 1 Introduction; 2 Consolidation Procedures; 3 Changes in Ownership Interests; 4 Non-Controlling Interests; 5 Call and Put Options Over Non-Controlling Interests; 6 Transitional Arrangements on Applying IFRS 10; 7 Future Developments; Chapter 8: Separate and Individual Financial Statements; 1 Separate and Individual Financial Statements; 2 Requirements of Separate Financial Statements; 3 Disclosure
  • 4 Common Control or Group Transactions in Individual Financial StatementsChapter 9: Business Combinations; 1 Introduction; 2 Scope of IFRS 3; 3 Identifying a Business Combination; 4 Acquisition Method of Accounting; 5 Recognition and Measurement of Assets Acquired, Liabilities Assumed and Non-Controlling Interests; 6 Recognising and Measuring Goodwill or a Gain in a Bargain Purchase; 7 Consideration Transferred; 8 Recognising and Measuring Non-Controlling Interests; 9 Business Combinations Achieved in Stages ('Step Acquisitions'); 10 Bargain Purchase Transactions
Dimensions
unknown
Edition
Global edition 11.
Extent
1 online resource ( 3 volumes) :
File format
unknown
Form of item
online
Isbn
9781119180470
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
not applicable
Reformatting quality
unknown
Reproduction note
Electronic reproduction.
Sound
unknown sound
Specific material designation
remote
Stock number
99966281912
System control number
(NhCcYBP)12773841

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