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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Year of Publication: | 2013 |
Language: | English |
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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.