IGAAP 2009
Subtitle: a guide to IFRS reporting
By: principal authors, Phil Barden [and others]
Edition: 2nd ed.
Publisher: Deloitte/LexisNexis
Published: 2008
Place of publication: London
Language: eng
Number of pages: 2619
ISBN-13: 9780754535836
Subjects: Accounting; Standards; International business enterprises; Comptabilité; Normes internationales; Législation comptable; International Financial Reporting Standards; Rechnungslegung; Generally Accepted Accounting Principles
Other titles: Deloitte iGAAP 2009
Notes: Includes index.
Table of contents: title: 1. About International Financial Reporting Standards; title: 2. Framework for the preparation and presentation of financial statements; title: 3. Presentation of financial statements; title: 4. Accounting policies, changes in accounting estimates and errors; title: 5. First-time adoption of IFRSs; title: 6. Property, plant and equipment; title: 7. Investment propetry; title: 8. Intangible assets; title: 9. Impairment of assets; title: 10. Inventories; title: 11. Provisions, contingent liabilities and contingent assets; title: 12. Income taxes; title: 13. Financial instruments : scope; title: 14. Financial instruments : financial assets; title: 15. Financial instruments : financial liabilities and equity; title: 16. Financial instruments : derivatives; title: 17. Financial instruments : embedded derivatives; title: 18. Financial instruments : measurement; title: 19. Financial instruments : recognition and derecognition; title: 20. Financial instruments : hedge accounting; title: 21. Financial instruments : disclosure; title: 22. Financial instruments : first-time adoption of IFRSs; title: 23. Revenue; title: 24. Employee benefits; title: 25. Share-based payment; title: 26. Leases; title: 27. Borrowing costs; title: 28. Foreign exchange; title: 29. Non-current assets held for sale and discontinued operations; title: 30. Statement of cash flows; title: 31. Events after the reporting period; title: 32. Related party disclosures; title: 33. Consolidated and separate financial statements; title: 34. Business combinations; title: 35. Investments in associates; title: 36. Interests in joint ventures; title: 37. Operating segments (IFRS 8); title: 38. Earnings per share; title: 39. Interim financial reporting; title: 40. Construction contracts; title: 41. Government grants; title: 42. Financial reporting in hyperinflationary economies; title: 43. Agriculture; title: 44. Insurance contracts; title: 45. Accounting and reporting by retirement benefit plans.