INDICE: PART 1 CONCEPTUAL FRAMEWORK .1 The IASB and its Conceptual Framework .PART 2 ELEMENTS .2 Owners equity: share capital and reserves .3 Fair value measurement .4 Revenue from contracts with customers .5 Provisions, contingent liabilities & contingent assets .6 Income taxes .7 Financial instruments .8 Share–based payment .9 Inventories .10 Employee benefits .11 Property, plant and equipment .12 Leases .13 Intangible assets .14 Business combinations .15 Impairment of assets .Online chapter A Exploration for and evaluation of mineral resources .Online chapter B Agriculture .PART 3 PRESENTATION AND DISCLOSURES .16 Financial statement presentation .17 Statement of cash flows .18 Operating segments .19 Other key notes disclosures .PART 4 ECONOMIC ENTITIES .20 Consolidation: controlled entities .21 Consolidation: wholly owned subsidiaries .22 Consolidation: intragroup transactions .23 Consolidation: non–controlling interest .24 Translation of the financial statements of foreign entities .Online chapter C Associates and joint ventures .Online chapter D Joint arrangements
- ISBN: 978-1-119-15922-3
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 848
- Fecha Publicación: 29/04/2016
- Nº Volúmenes: 1
- Idioma: Inglés