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International financial reporting standards in depth. Vol II : Solutions / Robert J. Kirk.

By: Material type: TextTextPublication details: Oxford : Elsevier Butterworth-Heinemann, 2005.Description: xiv, 384 p. ; 24 cm. + pbkISBN:
  • 0750667796
Subject(s): DDC classification:
  • 657.3
Contents:
The regulatory framework and the standard-setting process -- Asset valuation: accounting for tangible fixed assets -- Asset valuation: accounting for intangible assets, inventories and construction contracts -- Balance sheet: liabilities -- Performance measurement -- Cash flow statements -- Foreign trading -- Taxation -- Group accounting -- Disclosure standards -- Employee benefits, pension schemes and share-based payment -- Financial instruments -- Sundry financial reporting standards.

The regulatory framework and the standard-setting process -- Asset valuation: accounting for tangible fixed assets -- Asset valuation: accounting for intangible assets, inventories and construction contracts -- Balance sheet: liabilities -- Performance measurement -- Cash flow statements -- Foreign trading -- Taxation -- Group accounting -- Disclosure standards -- Employee benefits, pension schemes and share-based payment -- Financial instruments -- Sundry financial reporting standards.

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