TY - BOOK AU - Alfredson, Keith TI - Applying international financial reporting standards SN - 9780470819678 AV - HF 5626 A43A 2009 PY - 2009/// CY - Milton, Qld PB - John Wiley & Sons Australia KW - FINANCIAL STATEMENTS KW - STANDARDS N1 - Includes bibliographical references and index; Pt. 1 Framework; 1 The IASB and its conceptual Framework; Pt. 2 Elements; 2 Shareholders' equity: share capital and reserves; 3 Revenue; 4 Provisions, contingent liabilities and contingent assets ER -