March 2014
Intermediate to advanced
1080 pages
41h 5m
English
book
Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards
by Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Edwin Selbst, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom
Content preview from Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards
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Chapter 34INTERIM FINANCIAL REPORTING
- INTRODUCTION
- DEFINITIONS OF TERMS
- RECENT AMENDMENTS
- ALTERNATIVE CONCEPTS OF INTERIM REPORTING
- OBJECTIVES OF INTERIM FINANCIAL REPORTING
- APPLICATION OF ACCOUNTING POLICIES
- PRESENTATION
- RECOGNITION ISSUES
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- General concepts
- Recognition of annual costs incurred unevenly during the year
- Revenues received seasonally, cyclically, or occasionally
- Income taxes
- Multiplicity of taxing jurisdictions and different categories of income
- Tax credits
- Tax loss tax credit carrybacks and carryforwards
- Volume rebates or other anticipated price changes in interim reporting periods
- Depreciation and amortization in interim periods
- Inventories
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- US GAAP COMPARISON
INTRODUCTION
Interim financial reports are financial statements covering periods of less than a full fiscal year. Most commonly such reports will be for a period of three months (which ...
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