TY  - BOOK
AU  - Keith Alfredson…[et al.]
AU  - Leo, Ken
AU  - Picker, Ruth
AU  - Loftus, Janice
AU  - Clark, Kerry
AU  - Wise, Victoria
TI  - Applying international financial reporting standards
SN  - 9780470819678
U1  - 657.30218 
PY  - 2009///
CY  - Milton, Qld. : 
PB  - John Wiley & Sons Australia, 
KW  - Financial statements -- Standards.
KW  - Accounting -- Standards
N1  - Includes index; Part 1: Framework --
The IASB and its conceptual framework --
Part 2: Elements --
Shareholders' equity : share capital and reserves --
Revenue --
Provisions, contigent liabilities and contingent assets --
Financial instruments --
Share-based payment --
Income taxes --
Inventories --
Property, plant and equipment --
Intangible assets --
Business combinations --
Impairment of assets --
Leases --
Accounting for mineral resources --
Employee benefits --
Agriculture --
Part 3: Disclosure --
Principles of disclosure --
IAS 1, IAS 8 and IAS 10 --
Presentation of financial statements --
Statement of cash flows --
Operating segments --
Part 4: Economic entities --
Controlled entities : the consolidation method --
Consolidation : wholly owned subsidiaries --
Consolidation : intragroup transactions --
Consolidation : non-controlling interest --
Consolidation : indirect ownership interests --
Consolidation : foreign subsidiaries --
Accounting for investments in associates --
Interest in joint ventures
N2  - 	
"Applying International Financial Reporting Standards, 2nd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards." -- Provided by publisher
ER  -