Ghosh, T.P creator text xxu New Delhi Taxman Publishing 2009 monographic eng

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xxii, 467 p.: 25cm. Contents: Introduction to international financial reporting standards -- Issues in global convergence -- Framework for the preparation and presentation of financial statements -- Presentation of financial statements -- Presentation of financial statements -- Revenue -- Construction contracts -- Accounting for real estate -- Service concession arrangements -- Barter transactions involving advertising costs -- Transfer of assets from customers -- Customer loyalty programmes -- Inventories -- Accounting policies, challenges in accounting estimates and errors -- Events after the reporting period -- Employee benefits -- Earnings per share -- Income taxes -- Provisions, contingent liabilities and contingent assets -- Property, plant and equipment -- Intangible assets -- Website costs -- Impairment of assets -- Borrowing costs -- Leases -- Share based payment -- Decommissiong, restoration and similar liabilities -- Currency translation -- Government grants and disclosure of government assistance -- Related party disclosures -- Financial instruments: Financial instruments-I: Meaning and scope -- Financial instruments - II: Meaning of derivatives -- Financial instruments- III: Classification of financial assets and liabilities -- Financial instruments-IV: Recognition and measurement of financial assets and liabilities -- Financial instruments-V: Trade date and settlement date accounting -- Financial instruments-VI: Reclassification -- Financial instruments- VII: Interest, dividend, losses & gains -- Financial instruments-VIII: Derecognition -- Financial instruments-IX: Impairment and uncollectibility of financial assets -- Financial instruments-X: Classification and presentation of equity, liabilities and puttable instruments -- Financial instruments-XI: Embedded derivatives -- Financial instruments-XII: Compound financial instruments -- Financial instruments-XIII: Hedge accounting -- Financial instruments-XIV: Disclosures -- Business combinations -- Insurance contracts -- Non-current assets held for sale and discontinues operations -- Investment property -- Agriculture -- Accounting and reporting by retirement benefit plans -- Exploration for and evaluation of mineral resources -- Consolidated financial statements -- Investment in associates -- Interests in joint ventures -- Statement of cash flows -- Operating segment -- Interim financial reporting -- Other IFRIC and SIC interpretations -- First-time adoption of international financial reporting standards. T.P Ghosh Includes index. Accounting HF5681.V3 G34 9788171946525 121129