Applying IFRS Standards 4th Edition Picker Test Bank
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Applying IFRS Standards 4th Edition Picker Test Bank
Product Details:
- ISBN-10 : 1119159229
- ISBN-13 : 978-1119159223
- Author: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Table of contents:
PART 1 CONCEPTUAL FRAMEWORK
1 The IASB and its Conceptual Framework
PART 2 ELEMENTS
2 Owners’ equity: share capital and reserves
3 Fair value measurement
4 Revenue from contracts with customers
5 Provisions, contingent liabilities and contingent assets
6 Income taxes
7 Financial instruments
8 Share-based payment
9 Inventories
10 Employee benefits
11 Property, plant and equipment
12 Leases
13 Intangible assets
14 Business combinations
15 Impairment of assets
PART 3 PRESENTATION AND DISCLOSURES
16 Financial statement presentation
17 Statement of cash flows
18 Operating segments
19 Other key notes disclosures
PART 4 ECONOMIC ENTITIES
20 Consolidation: controlled entities
21 Consolidation: wholly owned subsidiaries
22 Consolidation: intragroup transactions
23 Consolidation: non-controlling interest
24 Translation of the financial statements of foreign entities
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