Cover image for Gripping GAAP : your guide to international financial reporting standards.
Gripping GAAP : your guide to international financial reporting standards.
Title:
Gripping GAAP : your guide to international financial reporting standards.
Author:
Sowden-Service, Cathrynne, author.
ISBN:
9780409120967
Edition:
Seventeenth edition, 2016 edition.
Physical Description:
viii, 1224 pages : illustrations ; 30 cm
General Note:
Cover title.
Contents:
reporting environment -- conceptual framework for financial reporting -- Presentation of financial statements -- Revenue from contracts with customers -- Taxation: various types and current income tax -- Taxation: deferred taxation -- Property, plant and equipment: cost model -- Property, plant and equipment : revaluation model -- Intangible assets -- Investment property -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Inventories -- Borrowing costs -- Government grants and government assistance -- Leases: lessee accounting -- Leases: lessor accounting -- Provisions, contingencies and events after the reporting period -- Employee benefits -- Foreign currency transactions -- Hedge accounting -- Financial instruments -- Share capital -- Earnings per share -- Fair value measurement -- Accounting policies, estimates and errors -- Statement of cash flows -- Financial analysis and interpretation.
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