11635nam a2200601 i 4500 000606069 MiAaPQ 20190612071107.0 m o d | cr cnu|||||||| 170313t20172017njua o 001 0 eng|d NEZPRACOVANÝ IMPORT 9781119340225 9781119340195 (e-book) (MiAaPQ)EBC4815042 (Au-PeEL)EBL4815042 (CaPaEBR)ebr11354721 (CaONFJC)MIL997858 (OCoLC)975224422 HF5626 .B35 2017 Bakker, Erwin, author. Wiley 2017 interpretation and application of IFRS standards / Erwin Bakker [and nine others]. Wiley 2017 interpretation and application of IFRS standards : includes summary of key provisions of US GAAP vs. IFRS Hoboken, New Jersey : Wiely, [2017] ©2017 1 online resource (1,021 pages) : illustrations. text rdacontent computer rdamedia online resource rdacarrier Wiley regulatory reporting series 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. Wiley 2017 Interpretation and Application of IFRS Standards -- Contents -- About the Authors -- 1: Introduction to International Financial Reporting Standards -- Introduction -- Origins and Early History of the IASB -- The Current Structure -- Process of IFRS Standard Setting -- Convergence: the IASB and Financial Reporting in the Us -- The IASB and Europe -- Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC) -- Appendix B: Projects Completed Since Previous Issue (July 2015 to June 2016) -- Appendix C: IFRS for SMEs -- Definition of SMEs -- IFRS for SMEs is a Complete, Self-Contained Set of Requirements -- Modifications of Full IFRS Made for IFRS for SMEs -- Disclosure Requirements under IFRS for SMEs -- Maintenance of the IFRS for SMEs -- SME Implementation Group -- Implications of the IFRS for SMEs -- Application of the IFRS for SMEs -- 2: Conceptual Framework -- Introduction -- Conceptual Framework for Financial Reporting 2010 -- Purpose and Status -- The Accounting Model -- The Objective of General-Purpose Financial Statements -- Qualitative Characteristics of Useful Financial Information -- The 1989 Framework: The Remaining Text -- Conceptual Framework Project -- 2013 Discussion Paper -- Exposure Draft-Conceptual Framework for Financial Reporting -- Further Considerations Following the Issue of the Exposure Draft -- Hierarchy of Standards -- IFRS Practice Statement Management Commentary -- Nature and Scope -- Principles -- Qualitative Characteristics -- Presentation -- Elements -- US GAAP Comparison -- 3: Presentation of Financial Statements -- Introduction -- Scope -- Definitions of Terms -- Financial Statements -- Objective -- Purpose of Financial Statements -- General Features -- Fair Presentation and Compliance with IFRS -- Structure and Content. Business Combinations and Consolidations -- IFRS 3(R) and IAS 27(R) and International Accounting Convergence -- Effective Date and Transition Provisions -- Objectives -- Scope -- Business Combinations -- Determining Fair Values -- Transactions and Events Accounted for as Business Combinations -- Qualifying as a Business -- Techniques for Structuring Business Combinations -- Accounting for Business Combinations under the Acquisition Method -- Disclosure Requirements -- Goodwill and Gain from a Bargain Purchase -- Footnote Disclosure: Acquisitions -- Examples of Financial Statement Disclosures -- Future Developments -- US GAAP Comparison -- 16: Shareholders' Equity -- Introduction -- Definitions of Terms -- Recognition and Measurement -- Presentation and Disclosure -- Types of Shares -- Presentation and Disclosures Relating to Share Capital -- Presentation and Disclosures Relating to Other Equity -- Classification between Liabilities and Equity -- Share Issuances and Related Matters -- Additional Guidance Relative to Share Issuances and Related Matters -- Compound and Convertible Equity Instruments -- Retained Earnings -- Dividends and Distributions -- Accounting for Treasury Share Transactions -- Members' Shares in Co-operative Entities -- Examples of Financial Statement Disclosures -- US GAAP Comparison -- 17: Share-Based Payment -- Introduction -- Scope -- Definitions of Terms -- Overview -- Recognition and Measurement -- Recognition When There are Vesting Conditions -- Equity-Settled Share-Based Payments -- Goods and Services -- Employees -- Service Conditions -- Market and Non-Market Performance Conditions -- Measurement of Fair Value -- Modifications and Cancellations to the Terms and Conditions -- If the Modification Increases the Fair Value -- If the Modification Decreases the Fair Value -- Cancellations and Settlements. Cash-Settled Share-Based Payments. Complete Set of Financial Statements -- Future Developments -- Illustrative Financial Statements -- US GAAP Comparison -- 4: Statement of Financial Position -- Introduction -- Scope -- Definitions of Terms -- General Concepts, Structure and Content -- General Concepts -- Structure and Content -- Classification of Assets -- Current Assets -- Non-Current Assets -- Other Assets -- Classification of Liabilities -- Current Liabilities -- Non-Current Liabilities -- Offsetting Assets and Liabilities -- Classification of Shareholders' Equity -- Share Capital -- Retained Earnings -- Disclosure of Share Capital -- Future Developments -- US GAAP Comparison -- 5: Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity -- Introduction -- Future Developments -- Scope -- Definitions of Terms -- Elements of Financial Statements -- Other Terminology -- Concepts of Income -- Recognition and Measurement -- Statement of Profit or Loss and Other Comprehensive Income -- Presentation in the Profit or Loss Section -- Other Comprehensive Income -- Reclassification Adjustments: An Example -- Statement of Changes in Equity -- US GAAP Comparison -- 6: Statement of Cash Flows -- Introduction -- Scope -- Definitions of Terms -- Background -- Benefits of Statement of Cash Flows -- Exclusion of Non-Cash Transactions -- Components of Cash and Cash Equivalents -- Presentation -- Classifications in the Statement of Cash Flows -- Reporting Cash Flows from Operating Activities -- Other Requirements -- Net Reporting by Financial Institutions -- Reporting Futures, Forward Contracts, Options and Swaps -- Reporting Extraordinary Items in the Statement of Cash Flows -- Reconciliation of Cash and Cash Equivalents -- Acquisitions and Disposals of Subsidiaries and Other Business Units -- Disclosure and Examples -- Other Disclosures Required or Recommended by IAS 7. Consolidated Statement of Cash Flows -- US GAAP Comparison -- 7: Accounting Policies, Changes in Accounting Estimates, and Errors -- Introduction -- Scope -- Definitions of Terms -- Importance of Comparability and Consistency in Financial Reporting -- Accounting Policy -- Selecting Accounting Policies -- Changes in Accounting Policies -- Changes in Accounting Estimates -- Correction of Errors -- US GAAP Comparison -- 8: Inventories -- Introduction -- Definitions of Terms -- Recognition and Measurement -- Basic Concept of Inventory Costing -- Ownership of Goods -- Accounting for Inventories -- Valuation of Inventories -- Methods of Inventory Costing Under IAS 2 -- Specific Identification -- First-In, First-Out (FIFO) -- Weighted-Average Cost -- Net Realisable Value -- Other Valuation Methods -- Disclosure Requirements -- Examples of Financial Statement Disclosures -- US GAAP Comparison -- 9: Property, Plant and Equipment -- Introduction -- Definitions of Terms -- Recognition and Measurement -- Property, Plant and Equipment -- Depreciation Methods Based on Time -- Revaluation of Property, Plant and Equipment -- Derecognition -- Non-Current Assets Held for Sale -- Disclosures -- Non-Monetary (Exchange) Transactions -- Transfers of Assets from Customers -- Examples of Financial Statement Disclosures -- US GAAP Comparison -- 10: Borrowing Costs -- Introduction -- Definitions of Terms -- Recognition and Measurement -- Capitalisation of Borrowing Costs -- US GAAP Comparison -- 11: Intangible Assets -- Introduction -- Scope -- Definitions of Terms -- Recognition and Measurement -- Background -- Nature of Intangible Assets -- Recognition Criteria -- Measurement of the Cost of Intangibles -- Internally Generated Intangibles other than Goodwill -- Costs Not Satisfying the IAS 38 Recognition Criteria -- Subsequently Incurred Costs. 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. International accounting standard Periodicals. Accounting Standards Periodicals. elektronické knihy fd186907 czenas electronic books eczenas ProQuest (Firm) Print version: Ltd, PKF International Wiley IFRS 2017 Somerset : John Wiley & Sons, Incorporated,c2017 9781119340225 https://ebookcentral.proquest.com/lib/vsep/detail.action?docID=4815042 Plný text https://knihovna.vse.cz/zdroje/proquest-ebook-central/?info Informace o práci s e-knihami PQ-OWNED EB PAR 000387578 UEP01 776 E-book Tištěná verze NEPOSILAT EB