October 2012
Intermediate to advanced
792 pages
27h 49m
English
book
Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP
by Abbas A. Mirza, Nandakumar Ankarath
Content preview from Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAPBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Index
Absence, of standards/interpretations
Accounting and Reporting by Retirement Benefit Plans (IAS 26)
Accounting estimates, changes in
Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)
Chinese ASBEs vs.
disclosures
extracts from published financial statements
IFRIC 12, Service Concession Arrangements
India accounting standards vs.
objective
SIC 10, Government Assistance–No Specific Relation to Operating Activities
synopsis
Accounting policies
Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
disclosures
extracts from published financial statements
and IASB Improvements Project
India accounting standards vs.
objective
synopsis
US GAAP vs.
Accounting Regulatory Department (China)
Accounting Standards Codification (FASB)
Accounting Standards for Business Enterprises (ASBEs)
Application Guidance on
consolidated financial statement templates
financial statements of CAS Co., Ltd
IFRS vs.
separate financial statement templates
Accounting Standards for Small-Sized Business Enterprises (ASSSBEs)
Accrual basis of accounting
Acquiree
Acquirer
Acquisition, reverse
Acquisition date
Active market
Actuarial gains and losses
Adecco Group
Adjusting events
Advisory Council, IFRS
Agreements for the Construction of Real Estate (IFRIC 15)
Agricultural activity
Agricultural produce
Agriculture (IAS 41)
AICPA (American Institute of Certified Public Accountants)
Alliance Boots:
IAS 2, Inventories
IAS 7, Statement of Cash Flows
IAS 12, Income Taxes ...
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