Wiley 2017 interpretation and application of IFRS standards - Bakker, Erwin (Hoboken, New Jersey : Wiely, 2017)
Measurement Subsequent to Initial Recognition -- Amortisation Period -- Residual Value -- Impairment Losses -- Derecognition of Intangible Assets -- Website Development and Operating Costs -- Disclosures -- Example of Financial Statement Disclosure -- US GAAP Comparison -- 12: Investment Property -- Introduction -- Definitions of Terms -- Identification -- Recognition and Measurement -- Presentation and Disclosure -- Examples of Financial Statement Disclosures -- US GAAP Comparison -- 13: Impairment of Assets and Non-Current Assets Held for Sale -- Introduction -- Definitions of Terms -- Impairment of Assets (IAS 36) -- Examples of Financial Statement Disclosures -- Non-Current Assets Held for Sale -- Discontinued Operations -- Examples of Financial Statement Disclosures -- US GAAP Comparison -- 14: Consolidations, Joint Arrangements, Associates and Separate Financial Statements -- Introduction -- Definitions of Terms -- Consolidated Financial Statements -- Scope -- Consolidation Procedures -- Investment Entities -- Examples of Financial Statement Disclosures -- Joint Arrangements -- Scope -- Joint Arrangements -- Types of Joint Arrangements -- Assessment Questions -- Accounting for Joint Operations -- Conclusion -- Accounting for Joint Ventures -- Separate Financial Statements -- Associates -- Identification of an Associate -- Accounting for an Associate -- Equity Method of Accounting -- Scope and Application -- The Equity Method -- Accounting for Changes in Ownership Interest -- Examples of Financial Statement Disclosures -- Impairment of the Value of Equity Method Investments -- Other Requirements of IAS 28 -- Separate Financial Statements -- Disclosure Requirements -- Transition Guidance -- Future Developments -- US GAAP Comparison -- 15: Business Combinations -- Introduction -- Background and Historical Perspective -- Definitions of Terms.
Includes index.
Description based on online resource; title from PDF title page (ebrary, viewed March 13, 2017).
Electronic reproduction. Ann Arbor, MI : ProQuest, 2016. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
Keywords: International accounting standard -- Periodicals; Accounting -- Standards -- Periodicals; elektronické knihy; electronic books