000			02494nam a2200229Ia 4500
003			NULRC
005			20250520100604.0
008			250520s9999 xx 000 0 und d
020			_a9781118277270
040			_cNULRC
050			_aHF 5626 .W55 2013
100			_aMackenzie, Bruce _eauthor
245		0	_aWiley 2013 : _binterpretation and application of international financial reporting standards / _cBruce Mackenzie [and five others].
260			_aHoboken, New Jersey : _bWiley, _cc2013
300			_axi, 1057 pages : _billustrations ; _c24 cm.
365			_bPHP7038
504			_aIncludes index.
505			_a1 Introduction to International Financial Reporting Standards -- 2 Conceptual Framework -- 3 Presentation of Financial Statements -- 4 Statement of Financial Position -- 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity -- 6 Statement of Cash Flows -- 7 Accounting Policies Changes in Accounting Estimates, and Errors -- 8 Inventory -- 9 Property, Plant and Equipment -- 10 Borrowing Costs -- 11 Intangible Assets -- 12 Investment Property -- 13 Impairment and Noncurrent Assets Held for Sale -- 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements -- 15 Business Combinations -- 16 Shareholders' Equity -- 17 Share-Based Payments -- 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period -- 19 Employee Benefits -- 20 Revenue Recognition, including Construction Contracts -- 21 Government Grants -- 22 Leases -- 23 Foreign Currency -- 25 Fair Value -- 24 Financial Instruments -- 25. Fair Value -- 26 Income Taxes -- 27 Earnings Per Share -- 28 Operating Segments -- 29 Related-Party Disclosures -- 30 Accounting and Reporting by Retirement Benefit Plans -- 31 Agriculture -- 32 Extractive Industries -- 33 Accounting for Insurance Contracts -- 34 Interim Financial Reporting inflation -- 36 First-Time Adoption of International Financial Reporting Standards
520			_aSummary: Provides the necessary tools for understanding the International Accounting Standards Board (IASB) standards and offers practical guidance and expertise on how to use and implement them. This book covers the International Financial Reporting Standards (IFRS) and IFRIC interpretations. It is a guide to IFRS compliance.
700			_aCoetsee, Danie;Colyvas, Blaise;Njikizana, Tapiwa;Chamboko, Raymond;Hanekom, Brandon _eco-author;co-author;co-author;co-author;co-author
942			_2lcc _cBK
999			_c8788 _d8788