 International GAAP 2008: Generally Accepted Accounting Practice under International Financial Reporting Standards, 2 Volume Set
ISBN: 978-0-470-99614-0
Paperback
3424 pages
April 2008
US $240.00
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1. The development of International GAAP.
2. The quest for a conceptual framework for financial reporting.
3. Presentation of financial statements and accounting policies.
4. Non-current assets held for sale and discontinued operations.
5. First-Time adoption.
6. Consolidated and separate financial statements.
7. Business combinations and goodwill.
8. Associates.
9. Joint ventures.
10. Foreign exchange.
11. Hyperinflation.
12. Intangible assets.
13. Property, Plant and Equipment.
14. Investment Property.
15. Impairment of fixed assets and goodwill.
16. Capitalisation of borrowing costs.
17. Financial instruments: Introduction.
18. Financial instruments: Recognition, derecognition and offset.
19. Financial instruments: Financial liabilities and equity.
20. Financial instruments: Measurement.
21. Financial instruments: Hedge accounting.
22. Financial Instruments: Disclosures.
Index of extracts from financial statements.
Index of standards.
Index.
Volume 2.
23. Inventories.
24. Construction contracts.
25. Leases.
26. Income taxes.
27. Provisions, contingent liabilities and contingent assets.
28. Revenue recognition.
29. Transactions with governments: grants and service concession arrangements.
30. Segment reporting.
31. Share-based payment.
32. Employee benefits.
33. Earnings per share.
34. Cash flow statements.
35. Related party disclosures.
36. Events after the balance sheet date.
37. Interim financial reporting.
38. Agriculture.
39. Extractive industries.
Index of extracts from financial statements.
Index of standards.
Index.
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