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Wiley Interpretation and Application of IFRS Standards
book

Wiley Interpretation and Application of IFRS Standards

by PKF International Ltd
May 2018
Intermediate to advanced content levelIntermediate to advanced
1016 pages
38h 56m
English
Wiley
Content preview from Wiley Interpretation and Application of IFRS Standards

Index

  • 12-month expected credit losses
  • absences
  • absorption (full) costing
  • AC see IFRS Advisory Council
  • accelerated depreciation
  • accounting bases
  • accounting consolidation
  • accounting estimates
    • changes in
    • comparability
    • consistency
    • definition of change in
    • definitions of terms
    • future developments
    • PPE disclosures
    • scope of standards
    • US GAAP comparisons
  • accounting mismatches
  • accounting models
  • accounting policies
    • amortisation method
    • applying changes
    • changes in
    • comparability
    • consistency
    • consolidated statements
    • definition of change in
    • definition of
    • definitions of terms
    • disclosures
    • financial instruments
    • financial statements
    • first-time adoption
    • future developments
    • IASconsistency under
    • impracticability exception
    • indirect effects of change
    • interim financial reporting
    • retrospective application
    • scope of standards
    • segment policies
    • selection
    • US GAAP comparisons
  • accounting profit or loss
  • Accounting Regulatory Committee (ARC)
  • Accounting Standards Advisory Forum (ASAF)
  • Accounting Standards Codification (ASC)
  • accounts payable
  • accounts receivable
  • accrual accounting basis
  • accrued benefit obligation
  • accrued benefit valuation methods
  • accrued liabilities
  • accrued pension cost
  • accrued post-retirement benefit obligation
  • accumulated depreciation
    • definition
    • intangible assets
    • PPE
  • acquirees
  • acquirers
  • acquisition date
  • acquisition method
    • acquisition-related costs
    • bargain purchases
    • boundaries of exchange transactions
    • business combinations
    • consideration transferred
    • contingent liabilities
    • definition ...
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Publisher Resources

ISBN: 9781119461500