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2014 Interpretation and Application of International Financial Reporting Standards [2014]
- 1
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Introduction to International Financial Reporting Standards
- 29
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Conceptual Framework
- 37
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Presentation of Financial Statements
- 57
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Statement of Financial Position
- 71
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Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity
- 91
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Statement of Cash Flows
- 107
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Accounting Policies, Changes in Accounting Estimates, and Errors
- 127
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Inventory
- 147
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Property, Plant and Equipment
- 183
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Borrowing Costs
- 191
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Intangible Assets
- 221
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Investment Property
- 233
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Impairment and Noncurrent Assets Held for Sale
- 253
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Consolidations, Joint Arrangements, Associates, and Separate Financial Statements
- 307
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Business Combinations
- 359
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Shareholders' Equity
- 385
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Share‐Based Payment
- 421
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Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period
- 453
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Employee Benefits
- 475
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Revenue Recognition, Including Construction Contracts
- 511
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Government Grants
- 523
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Leases
- 577
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Foreign Currency
- 609
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Financial Instruments
- 711
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Fair Value
- 731
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Income Taxes
- 769
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Earnings Per Share
- 787
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Operating Segments
- 805
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Related‐Party Disclosures
- 819
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Accounting and Reporting by Retirement Benefit Plans
- 827
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Agriculture
- 841
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Extractive Industries
- 851
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Accounting for Insurance Contracts
- 863
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Interim Financial Reporting
- 885
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Inflation and Hyperinflation
- 907
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First‐Time Adoption of International Financial Reporting Standards
- 939
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Appendix A: Disclosure Checklist
- 1033
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Index
- i
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Frontmatter