MTU Cork Library Catalogue

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International financial accounting and reporting [electronic book] / Ciaran Connolly.

By: Connolly, Ciaran [author.].
Contributor(s): Chartered Accountants Ireland [publisher.].
Material type: materialTypeLabelBookPublisher: Dublin : Chartered Accountants Ireland, 2018Copyright date: ©2018Edition: Sixth edition.Description: online resource (xxx, 1084 pages).Content type: text Media type: computer Carrier type: online resourceISBN: 9781912350025 (paperback); 9781912350490 (e-book).Subject(s): Accounting | Financial statements | International business enterprises -- AccountingAdditional physical formats: Print version: International financial accounting and reportingDDC classification: 657 Online resources: E-book Also available in print form.
Contents:
Accounting in context -- Frameworks for financial reporting -- Presentation of financial statements -- First time adoption of international financial reporting standards -- Revenue recognition -- Investment property -- Property plant and equipment -- Borrowing costs -- Leases -- Intangible assets -- Impairment -- Inventories -- Construction contracts -- Income taxes -- Provisions contingent liabilities and contingent assets -- Events after the reporting period -- Accounting for government grants and disclosure of government assistance -- Employee benefits -- Distribution of profits and assets -- Statement of cash flows -- Noncurrent assets held for sale and discontinued operations -- Accounting policies changes in accounting estimates and errors -- Related party disclosures -- Earnings per share -- Operating segments -- Financial instruments -- Business combinations and consolidated financial statements -- Consolidated statement of profit or loss and other comprehensive income -- Associates -- Joint arrangements -- Foreign currency transactions and translation of foreign operations -- Disposal of subsidiaries -- Statement of cash flows -- Other accounting standards -- Analysis and interpretation of financial information.

Includes index.

Accounting in context -- Frameworks for financial reporting -- Presentation of financial statements -- First time adoption of international financial reporting standards -- Revenue recognition -- Investment property -- Property plant and equipment -- Borrowing costs -- Leases -- Intangible assets -- Impairment -- Inventories -- Construction contracts -- Income taxes -- Provisions contingent liabilities and contingent assets -- Events after the reporting period -- Accounting for government grants and disclosure of government assistance -- Employee benefits -- Distribution of profits and assets -- Statement of cash flows -- Noncurrent assets held for sale and discontinued operations -- Accounting policies changes in accounting estimates and errors -- Related party disclosures -- Earnings per share -- Operating segments -- Financial instruments -- Business combinations and consolidated financial statements -- Consolidated statement of profit or loss and other comprehensive income -- Associates -- Joint arrangements -- Foreign currency transactions and translation of foreign operations -- Disposal of subsidiaries -- Statement of cash flows -- Other accounting standards -- Analysis and interpretation of financial information.

Also available in print form.

Electronic reproduction.: ProQuest LibCentral. Mode of access: World Wide Web.

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