Greuning, Hennie Van creator text xxu Washington D.C The World Bank c2009 5th ed. monographic eng

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ix, 334p. 27cm. Contents: Financial statement presentation: Framework for the preparation and presentation of financial statements -- First-time adoption of IFRS -- Presentation of financial statements -- Cash flow statements -- Accounting policies, changes in accounting estimates, and errors -- Group statements: Business combinations -- Consolidated and separate financial statements -- Investments in associates -- Interests in joint ventures -- Statement of financial position / balance sheet: property, plant, and equipment -- Investment property -- Agriculture -- Intangible assets -- Leases -- Income taxes -- Inventories -- Financial instruments: recognition and measurement -- Noncurrent assets held for sale and discontinued operations -- Exploration for and evaluation of mineral resources -- Provisions, contingent liabilities, and contingent assets -- The Effects of changes in foreign exchange rates -- Statement of comprehensive income / income statement: Revenue -- Construction contracts -- Employee benefits -- Impairment of assets -- Borrowing costs -- Accounting for government grants and disclosure of government assistance -- Share-based payment -- Events after the balance sheet date -- Disclosure: Related-party disclosures -- Earnings per share -- Financial instruments: presentation -- Financial instruments: disclosures -- Operating segments -- Interim financial reporting -- Accounting and reporting by retirement benefit plans -- Insurance contracts -- Financial reporting in hyperinflationary economies. Hennie Van Greuning Accounting Standards Financial statements Standards Financial Statements HF5611.G74 9780821377277 121011