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· 분류 : 외국도서 > 경제경영 > 국제경제 > 회계기준
· ISBN : 9781119557760
· 쪽수 : 5328쪽
목차
Volume 1
1 International GAAP 1
2 The IASB’s Conceptual Framework 35
3 Presentation of financial statements and accounting policies 107
4 Non-current assets held for sale and discontinued operations 181
5 First-time adoption 209
6 Consolidated financial statements 357
7 Consolidation procedures and non-controlling interests 463
8 Separate and individual financial statements 531
9 Business combinations 587
10 Business combinations under common control 705
11 Investments in associates and joint ventures 745
12 Joint arrangements ... 823
13 Disclosure of interests in other entities 875
14 Fair value measurement 931
15 Foreign exchange 1105
16 Hyperinflation 1175
17 Intangible assets 1209
18 Property, plant and equipment 1293
19 Investment property 1349
20 Impairment of fixed assets and goodwill 1421
21 Capitalisation of borrowing costs 1547
22 Inventories 1575
Index of extracts from financial statements index 1
Index of standards index 7
Index index 105
Volume 2
23 Leases (IAS 17) 1601
24 Leases (IFRS 16) 1685
25 Government grants 1771
26 Service concession arrangements 1793
27 Provisions, contingent liabilities and contingent assets 1863
28 Revenue 1957
29 Income taxes 2333
30 Share-based payment 2499
31 Employee benefits 2761
32 Operating segments 2843
33 Earnings per share 2887
34 Events after the reporting period 2941
35 Related party disclosures 2961
36 Statement of cash flows 2997
37 Interim financial reporting 3043
38 Agriculture 3127
39 Extractive industries 3179
Index of extracts from financial statements index 1
Index of standards index 7
Index index 105
Volume 3
40 Financial instruments: Introduction 3401
41 Financial instruments: Definitions and scope 3409
42 Financial instruments: Derivatives and embedded derivatives 3443
43 Financial instruments: Financial liabilities and equity 3483
44 Financial instruments: Classification 3591
45 Financial instruments: Recognition and initial measurement 3657
46 Financial instruments: Subsequent measurement 3681
47 Financial instruments: Impairment 3719
48 Financial instruments: Derecognition 3875
49 Financial instruments: Hedge accounting 3963
50 Financial instruments: Presentation and disclosure 4163
51 Insurance contracts (IFRS 4) 4277
52 Insurance contracts (IFRS 17) 4419
Index of extracts from financial statements index 1
Index of standards index 7
Index index 105
