Wiley international trends in financial reporting under IFRS : including comparisons with US GAAP, Chinese GAAP, and India accounting standards / / Abbas Ali Mirza, Nandakumar Ankarath.

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Bibliographic Details
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TeilnehmendeR:
Year of Publication:2013
Language:English
Online Access:
Physical Description:xv, 793 p.
Notes:Includes index.
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Table of Contents:
  • section I. Introduction to IFRS and IASB framework
  • section II. Presentation of financial statements
  • section III. Revenue
  • section IV. Noncurrent assets, provisions, current liabilities and assets
  • section V. Investments in associates, joint ventures, subsidiaries, impairment of assets and business combinations
  • section VI. Financial instruments
  • section VII. Employee benefits and share-based payments
  • section VIII. Standards applicable to public listed companies
  • section IX. Industry-specific standards and standards applicable in specific situations
  • section X. Other general standards.