000			02139nam a2200217Ia 4500
003			NULRC
005			20250520102805.0
008			250520s9999 xx 000 0 und d
020			_a9781118277270
040			_cNULRC
050			_aHF 5626 .W55 2013
100			_aMackenzie, Bruce _eauthor
245		0	_aWiley 2013 : _binterpretation and application of international financial reporting standards / _cBruce Mackenzie [and five others].
260			_aNew Jersey : _bJohn Wiley & Son, Inc., _cc2013
300			_axi, 1035 pages ; _c27 cm.
365			_bUSD5.52
504			_aIncludes index.
505			_a1 Introduction to International Financial Reporting Standards -- 2 Conceptual Framework -- 3 Presentation of Financial Statements -- 4 Statement of Financial Position -- 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity -- 6 Statement of Cash Flows -- 7 Accounting Policies Changes in Accounting Estimates, and Errors -- 8 Inventory -- 9 Property, Plant and Equipment -- 10 Borrowing Costs -- 11 Intangible Assets -- 12 Investment Property -- 13 Impairment and Noncurrent Assets Held for Sale -- 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements -- 15 Business Combinations -- 16 Shareholders' Equity -- 17 Share-Based Payments -- 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period -- 19 Employee Benefits -- 20 Revenue Recognition, including Construction Contracts -- 21 Government Grants -- 22 Leases -- 23 Foreign Currency -- 25 Fair Value -- 24 Financial Instruments -- 25. Fair Value -- 26 Income Taxes -- 27 Earnings Per Share -- 28 Operating Segments -- 29 Related-Party Disclosures -- 30 Accounting and Reporting by Retirement Benefit Plans -- 31 Agriculture -- 32 Extractive Industries -- 33 Accounting for Insurance Contracts -- 34 Interim Financial Reporting inflation -- 36 First-Time Adoption of International Financial Reporting Standards
700			_aCoetsee, Danie;Colyvas, Blaise;Njikizana, Tapiwa;Chamboko, Raymond;Hanekom, Brandon _eco-author;co-author;co-author;co-author;co-author
942			_2lcc _cBK
999			_c15403 _d15403