| 紀錄類型: |
書目-語言資料,印刷品
: Monograph/item
|
| 杜威分類號: |
657.9042 |
| 書名/作者: |
Applying IFRS for SMEs // Bruce Mackenzie ... [et al.]. |
| 其他題名: |
Applying International financial reporting standards for small and medium-sized entities |
| 其他作者: |
MacKenzie, Bruce. |
| 出版者: |
Hoboken, N.J. : : Wiley,, c2011. |
| 面頁冊數: |
xiii, 484 p. : : ill. ;; 23 cm. |
| 附註: |
At head of title: Wiley. |
| 標題: |
International business enterprises - Accounting |
| 標題: |
Small business - Accounting. |
| 標題: |
Accounting - Standards. |
| 標題: |
Financial statements - Standards. |
| ISBN: |
9780470603376 (pbk.) : |
| ISBN: |
0470603372 (pbk.) |
| ISBN: |
9781118003657 (ebk.) |
| ISBN: |
1118003659 (ebk.) |
| ISBN: |
9781118003664 (ebk.) |
| ISBN: |
1118003667 (ebk.) |
| ISBN: |
9781118003671 (ebk.) |
| ISBN: |
1118003675 (ebk.) |
| 內容註: |
Chapter 1 Scope of the IFRS for SMEs. -- Chapter 2 Concepts and Pervasive Principles. -- Chapter 3 Financial Statement Presentation. -- Chapter 4 Statement of Cash Flows. -- Chapter 5 Consolidated and Separate Financial Statements. -- Chapter 6 Business Combinations and Goodwill. -- Chapter 7 Accounting Policies, Estimates, and Errors. -- Chapter 8 Inventories. -- Chapter 9 Investments in Associates. -- Chapter 10 Investments in Joint Ventures. -- Chapter 11 Investment Property. -- Chapter 12 Property, Plant, and Equipment. -- Chapter 13 Intangible Assets Other than Goodwill. -- Chapter 14 Impairment of Assets. -- Chapter 15 Provisions and Contingencies. -- Chapter 16 Liabilities and Equity. -- Chapter 17 Financial Instruments. -- Chapter 18 Leases. -- Chapter 19 Share-Based Payment. -- Chapter 20 Employee Benefits. -- Chapter 21 Income Tax. -- Chapter 22 Revenue. -- Chapter 23 Government Grants. -- Chapter 24 Borrowing Costs. -- Chapter 25 Foreign Currency Translation. -- Chapter 26 Hyperinflation. -- Chapter 27 Events after the End of the Reporting Period. -- Chapter 28 Related Party Disclosures. -- Chapter 29 Specialized Activities. -- Chapter 30 Transition to the IFRS for SMEs. |