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Produktbild: Financial Reporting Handbook 2013 + E-Text Registration Card

Financial Reporting Handbook 2013 + E-Text Registration Card Incorporating all the Standards as at 1 December 2012

Fr. 139.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Herausgeber

Claire Locke

Verlag

John Wiley & Sons Inc

Seitenzahl

2240

Maße (L/B/H)

24.5/15.6/5 cm

Gewicht

1634 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-45234-9

Beschreibung

Produktdetails

Einband

Taschenbuch

Herausgeber

Claire Locke

Verlag

John Wiley & Sons Inc

Seitenzahl

2240

Maße (L/B/H)

24.5/15.6/5 cm

Gewicht

1634 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-45234-9

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  • Produktbild: Financial Reporting Handbook 2013 + E-Text Registration Card
  • About the Technical Editor vi
     
    About the Institute of Chartered Accountants Australia xii
     
    Introduction xiii
     
    Reduced Disclosure Regime xvi
     
    Statements of Accounting Concepts
     
    SAC 1 Definition of the Reporting Entity 1
     
    SAC 2 Objective of General Purpose Financial Reporting 10
     
    Accounting Standards (AASBs) Framework for the Preparation and Presentation of Financial Statements 19
     
    AASB 1 First-time Adoption of Australian Accounting Standards 40
     
    AASB 2 Share-based Payment 69
     
    AASB 3 Business Combinations 119
     
    AASB 4 Insurance Contracts 158
     
    AASB 5 Non-current Assets Held for Sale and Discontinued Operations 180
     
    AASB 6 Exploration for and Evaluation of Mineral Resources 198
     
    AASB 7 Financial Instruments: Disclosures 209
     
    AASB 8 Operating Segments 246
     
    AASB 9 Financial Instruments 259
     
    AASB 10 Consolidated Financial Statements 309
     
    AASB 11 Joint Arrangements 340
     
    AASB 12 Disclosure of Interests in Other Entities 364
     
    AASB 13 Fair Value Measurement 380
     
    AASB 101 Presentation of Financial Statements 412
     
    AASB 102 Inventories 444
     
    AASB 107 Statement of Cash Flows 459
     
    AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors 481
     
    AASB 110 Events after the Reporting Period 495
     
    AASB 111 Construction Contracts 504
     
    AASB 112 Income Taxes 516
     
    AASB 116 Property, Plant and Equipment 561
     
    AASB 117 Leases 581
     
    AASB 118 Revenue 598
     
    AASB 119 Employee Benefits (Compiled November 2010:applicable 30 June 2013) 616
     
    AASB 119 Employee Benefits (Revised September 2011:applicable to periods beginning from 1 January 2013) 664
     
    AASB 120 Accounting for Government Grants and Disclosure of Government Assistance 698
     
    AASB 121 The Effects of Changes in Foreign Exchange Rates 708
     
    AASB 123 Borrowing Costs 725
     
    AASB 124 Related Party Disclosures 734
     
    AASB 127 Consolidated and Separate Financial Statements (Compiled September 2011: applicable 30 June 2013) 754
     
    AASB 127 Separate Financial Statements (Revised August 2011: applicable to periods beginning from 1 January 2013) 776
     
    AASB 128 Investments in Associates (Compiled September 2011: applicable 30 June 2013) 783
     
    AASB 128 Investments in Associates and Joint Ventures (Revised August 2011: applicable to periods beginning from 1 January 2013) 797
     
    AASB 129 Financial Reporting in Hyperinflationary Economies 808
     
    AASB 131 Interests in Joint Ventures 818
     
    AASB 132 Financial Instruments: Presentation 833
     
    AASB 133 Earnings per Share 885
     
    AASB 134 Interim Financial Reporting 923
     
    AASB 136 Impairment of Assets 947
     
    AASB 137 Provisions, Contingent Liabilities and Contingent Assets 1005
     
    AASB 138 Intangible Assets 1030
     
    AASB 139 Financial Instruments: Recognition and Measurement 1059
     
    AASB 140 Investment Property 1145
     
    AASB 141 Agriculture 1164
     
    AASB 1004 Contributions 1177
     
    AASB 1023 General Insurance Contracts 1202
     
    AASB 1031 Materiality 1238
     
    AASB 1038 Life Insurance Contracts 1244
     
    AASB 1039 Concise Financial Reports 1278
     
    AASB 1048 Interpretation of Standards 1285
     
    AASB 1049 Whole of Government and General Government Sector Financial Reporting 1294
     
    AASB 1050 Administered Items 1370
     
    AASB 1051 Land Under Roads 1381
     
    AASB 1052 Disaggregated Disclosures 1392
     
    AASB 1053 Application of Tiers of Australian Accounting Standards 1402
     
    AASB 1054 Australian Add