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Wiley international trends in financial reporting under IFRS [electronic resource] : including comparisons with US GAAP, Chinese GAAP, and India accounting standards / Abbas Ali Mirza, Nandakumar Ankarath.
Material type:
TextPublication details: Hoboken, N.J. : John Wiley & Sons, Inc., 2013.Description: xv, 793 pSubject(s): Genre/Form: LOC classification: - HF5681.B2 M57 2013
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.
