International GAAP 2018 : generally accepted accounting practice under international financial reporting standards /
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| Format: | eBook |
| Language: | English |
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Chichester, West Sussex, United Kingdom :
John Wiley & Sons Ltd.,
2018.
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| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Cover; Title Page; Copyright; About this book; Preface; Lists of chapters; Volume 1; Volume 2; Volume 3; Abbreviations; Authoritative literature; Chapter 1: International GAAP; 1 Why International Financial Reporting Standards Matter; 2 The IFRS Foundation and the IASB; 2.1 The standard-setting structure; 2.2 The IFRS Foundation; 2.3 The Monitoring Board; 2.4 The International Accounting Standards Board (IASB); 2.5 The IFRS Interpretations Committee (the Interpretations Committee); 2.6 The IASBâ#x80;#x99;s and IFRS Interpretations Committeeâ#x80;#x99;s Due Process Handbook
- 2.7 The IFRS Advisory Council (the Advisory Council)2.8 Accounting Standards Advisory Forum (ASAF); 2.9 Other advisory bodies; 3 The IASBâ#x80;#x99;s Technical Agenda and Convergence with us GAAP; 3.1 The IASBâ#x80;#x99;s current priorities and future agenda; 3.2 IFRS/US GAAP convergence; 4 The Adoption of IFRS Around the World; 4.1 Worldwide adoption; 4.2 Europe; 4.3 Americas; 4.4 Asia; 4.5 Australia; 4.6 Africa â#x80;#x93; South Africa; 5 Consistency in Application of IFRS; 6 Summary; References; Chapter 2: The IASBâ#x80;#x99;s Conceptual Framework; 1 Introduction; 1.1 What is a conceptual framework?
- 1.2 Why is a conceptual framework necessary?2 The IASBâ#x80;#x99;s Conceptual Framework; 2.1 Development of the IASBâ#x80;#x99;s Conceptual Framework; 2.2 Contents, purpose and scope of the IASBâ#x80;#x99;s Conceptual Framework; 2.3 Chapter 1: The objective of general purpose financial reporting; 2.4 Chapter 2: The reporting entity; 2.5 Chapter 3: Qualitative characteristics of useful financial information; 2.6 Chapter 4: The Framework (1989): the remaining text; 2.7 Management commentary; 3 Future Developments; 3.1 Objective of GPFR and qualitative characteristics of useful financial information
- 3.2 Reporting entities3.3 Elements of financial statements; 3.4 Recognition and derecognition; 3.5 Measurement; 3.6 Presentation and disclosure; 3.7 Transition and effective date; 3.8 Tentative decisions of the Board regarding the progression of the ED to a revised framework; References; Chapter 3: Presentation of financial statements and accounting policies; 1 Introduction; 1.1 Objective and scope of IAS 1; 1.2 Objective and scope of IAS 8; 2 The Purpose and Composition of Financial Statements; 2.1 The purpose of financial statements; 2.2 Frequency of reporting and period covered
- 2.3 The components of a complete set of financial statements2.4 Comparative information; 2.5 Identification of the financial statements and accompanying information; 3 The Structure of Financial Statements; 3.1 The statement of financial position; 3.2 The statement of comprehensive income and the statement of profit or loss; 3.3 The statement of changes in equity; 3.4 The notes to the financial statements; 4 Accounting Policies; 4.1 General principles; 4.2 The distinction between accounting policies and accounting estimates; 4.3 The selection and application of accounting policies