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
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SECTION III
REVENUE
Chapter 7: Revenue (IAS 18)
SIC 31, Revenue—Barter Transactions Involving Advertising Services
IFRIC 13, Customer Loyalty Programs
IFRIC 18, Transfers of Assets from Customers
Chapter 8: Construction Contracts (IAS 11)
IFRIC 15, Agreements for the Construction of Real Estate
Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)
SIC 10, Government Assistance—No Specific Relation to Operating Activities
IFRIC 12, Service Concession Arrangements Defined
Chapter 10: Agriculture (IAS 41)
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