TY  - BOOK
AU  - Mackenzie, Bruce
AU  - Coetsee, Danie
AU  - Njikizana, Tapiwa
AU  - Chamboko, Raymond
AU  - Colyvas, Blaise
AU  - Hanekom, Brandon
TI  - Wiley 2012 interpretation and application of international financial reporting standards
SN  - 9780470923993
AV  - HF 5686.I56 M32W 2012
PY  - 2012///
CY  - Hoboken
PB  - Wiley
KW  - INTERNATIONAL BUSINESS
KW  - ACCOUNTING
KW  - STANDARDS
KW  - INTERNATIONAL BUSINESS ENTERPRISES
N1  - 1. Introduction to international financial reporting standards page 1-27 --2. Conceptual framework page 29-36 -- 3. Presentation of financial statements page 37-56 -- 4. Statement of financial position page 57-70 -- 5. Statement of profit or loss and other comprehensive income, and changes in equity page 71-90 -- 6. Statement of cash flows page 91-106 -- 7. Accounting policies, changes in accounting estimates, and errors page 107-125 -- 8. Inventory page 127-145 -- 9. Property, plant, and equipment page 147-195 -- 10. Borrowing costs page 197-204 -- 11. Intangible assets page 205-234 -- 12. Investment property page 235-246 -- 13. Interests in associates page 247-264 -- 14. Interests in joint ventures page 265-279 -- 15. Business combinations and consolidated financial statements page 281-371 -- 16. Shareholder's equity page 373-400 -- 17. Share-Based payment page 401-438 -- 18. Current liabilities, provisions, contingencies, and events after the reporting period page 439-472 -- 19. Employee benefits pang 473-510 -- 20. Revenue recognition, including construction contracts page 511-547 -- 21. Government grants page 549-560 -- 22. Leases page 561-612 -- 23. Foreign currency page 613-62 -- 24. Financial instruments page 643-736 -- 25. Fair value page 737-754 -- 26. Income taxes page 755-788 -- 27. Earnings per share page 789-806 -- 28. Operating segment page 807-822 -- 29. Related-Party disclosures page 823-834 -- 30. Accounting and reporting by retirement benefit plans page 835-842 -- 31. Agriculture page 843-854 -- 32. Extractive industries page 855-862 -- 33. Accounting for insurance contracts page 863-872 -- 34. Interim financial reporting page 873-910 -- 35. Inflation and  hyperinflation page 911-933 -- 36. First-Time adoption of international financial reporting standards page 935-964
ER  -