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International Financial Reporting Standards IFRS 2008

 By International Accounting Standards Board

Book overview

Updated for 2008, The official IFRSā¢ Bound Volume contains all International Financial Reporting Standards and all International Accounting Standards, together with all the associated IASB pronouncements and application guidance.

Limited preview - 2008 - 2719 pages

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31 December accounting policies acquiree acquirer's acquisition date acquisition-date fair value amended apply arising assets acquired assets and liabilities Basis for Conclusions benefits Board concluded Board decided business combination carrying amount cash flows classified as held combined entity component comprehensive income credit risk criteria date of transition deferred tax disposal group embedded derivative entity's estimates expense exploration and evaluation FASB financial assets financial instruments financial liabilities financial position Financial Reporting Standards financial statements first-time adopter goodwill grant date guidance held for sale IASB IASB's identifiable IFRIC income statement insurance contracts insurance liabilities insurance risk intangible assets International Accounting Standards International Financial Reporting issued liabilities assumed non-controlling interest non-current assets operating segments paragraph previous GAAP profit or loss reinsurance relevant reportable segments reporting period requires disclosure respondents revised IFRS revised standards services received SFAS share options share-based payment transactions statement of financial transition to IFRSs vesting period

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More book information

TitleInternational Financial Reporting Standards IFRS 2008
AuthorInternational Accounting Standards Board
EditorInternational Accounting Standards Board
PublisherKluwer, 2008
ISBN1905590547, 9781905590544
Length2719 pages
SubjectsBusiness & Economics / Accounting / Financial
Business & Economics / Finance
Financial statements