TY - BOOK AU - Pearl, Tan Hock Neo AU - Lim, Chu Yeong AU - Peter, Lee Lip Nyean TI - Advanced financial accounting: An IAS and IFRS approach SN - 9781259011771 AV - HF 5635 P42A 2015 PY - 2015/// CY - Singapore PB - McGraw-Hill KW - ACCOUNTING KW - FINANCIAL STATEMENTS KW - STANDARDS N1 - Chapter 1 Risk reporting page 1-32 -- Chapter 2 Group reporting I: Concepts and context page 33-66 -- Chapter 3 Group reporting II: Application of the acquisition method under IFRS page 67-116 -- Chapter 4 Group Reporting III: Accounting for business combinations and non-controlling interests under IFRS 3 in post-acquisition period page 117-188 -- Chapter 5 Group Reporting IV: Consolidation under IFRS page 189-258 -- Chapter 6 Group Reporting V: Equitry accounting under IAS page 259-342; Chapter 7 Group Reporting VI: Special issues page 343-430 -- Chapter 8 Accounting for the effects of changes in foreign exchange rates page 431-510 -- Chapter 9 Financial instruments: Classification, recognition and measurement page 511-586 -- Chapter 10 Accounting for derivatives and hedge accounting page 587-678 -- Chapter 11 Accounting for taxes on income page 679-740 -- Chapter 12 Earnings per share page 741-774 -- Chapter 13 Share-based payment page 775-817 ER -