000 01945nam a2200301Ia 4500
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008 130121n 000 0 eng d
020 _a9781118484012
050 _aHF 5626
_b.In85 2013
245 0 _aInternational GAAP 2013 :
_bgenerally accepted accounting practice under International Financial Reporting Standards /
_cMartin Beyersdorff ... [et al.].
260 _aChichester, UK :
_bWiley,
_c2013
300 _a3 v. :
_bill.
_c26 cm.
500 _a[v. 1.] Chapter 1 to 21 -- [v. 2.] Chapters 22 to 41 -- [v. 3.] 42 to 53.
500 _aThe International Financial Reporting Group of Ernst & Young.
520 _a IFRS 11( Joint Arrangements)
520 _a IFRS 12 ( Disclosure of Interests in Other Entities)
520 _a IFRS 13 ( Fair Value Measurement) and IAS 19 Revised ( Employee Benefits). Explains the many initiatives that are correctly being revised by IASB and IFRS interpretations Committee and the potential consequential changes to accounting requirements, Revenue Recognition, Leases and Insurance Contracts. Provides insight and guidance from a truly global perspective on many issues relating to the interpretation and practical application of IFRS. Present the sections relating to financial instruments and insurance contracts in a separate volume.
520 _aAddresses new and ammended authoritative pronouncements and interpretations, including, for many entities, the mandatory adoptioning 2013 IFRS 10(Consolidated Financial Statements)
650 _aAccounting
_2sears
650 _aInternational financial reporting standards.
_2sears
_9115637
700 _aBeyersdorff, Martin.
_9117354
942 _cREF
999 _c82672
_d82672