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008			100125s2010 njuab b 001 0 eng d
010			_a 2010275184
020			_a9780470483176 (pbk.)
020			_a0470483172 (pbk.)
035			_a(OCoLC)ocn430842574
040			_aBTCTA _cBTCTA _dYDXCP _dBWX _dJCU _dOCLCQ _dDLC
042			_alccopycat
050	0	0	_aHF5626 _b.W54 2010
082	0	0	_223
100	1		_aWiecek, Irene M. _937230
245	1	0	_aIFRS primer : _binternational GAAP basics / _cIrene M. Wiecek, Nicola M. Young.
246	3		_aInternational Financial Reporting Standards primer
250			_aU.S. ed.
260			_aHoboken, NJ : _bJohn Wiley & Sons, _cc2010.
300			_aviii, 374 p. : _bill., map ; _c28 cm.
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction and reporting basics -- Introduction and IAS framework -- Presentation of financial statements: IAS 1 -- Statement of cash flows: IAS 7 -- Non-current assets held for sale and discontinued operations: IFRS 5 -- Provisions, contingent liabilities and contingent assets: IAS 37 -- Revenue: IAS 18 -- Non-financial assets -- Inventories: IAS 2 -- Construction contracts: IAS 11 -- Agriculture: IAS 41 -- Property, plant and equipment: IAS 16 -- Investment property: IAS 40 -- Exploration for and evaluation of mineral resources: IFRS 6 -- Borrowing costs: IAS 23 -- Accounting for government grants and disclosure of government assistance: IAS 20 -- Intangible assets: IAS 38 -- Impairment of assets: IAS 36 -- Financial assets and liabilities -- Basic financial instruments: IAS 32, IAS 39 and IFRS 7 -- Financial instruments: recognition and measurement: IAS 39 -- Financial instruments: presentation: IAS 32 -- Financial instruments: disclosure: IFRS 7 -- Special topics -- Accounting policies, changes in accounting estimates and errors: IAS 8 -- Events after the reporting period: IAS 10 -- Income taxes: IAS 12 -- Employee benefits: IAS 19 -- Related party disclosures: IAS 24 -- Earnings per share: IAS 33 -- Interim financial reporting: IAS 34 -- Share-based payment: IFRS 2 -- Reporting entity -- Investments in associates: IAS 28 -- Business combinations: IFRS 3 -- Consolidated and separate financial statements: IAS 27 -- Interests in joint ventures: IAS 31 -- Operating segments: IFRS 8 -- The effects of changes in foreign exchange rates: IAS 21 -- Specialized applications -- Specialized industries and hyperinflation: IFRS 4, IAS 26, and IAS 29 -- First-time adoption of international financial reporting standards: IFRS 1.
650		0	_aAccounting _xStandards. _937231
700	1		_aYoung, Nicola M. _937232
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy1006/2010275184-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy1006/2010275184-t.html
906			_a7 _bcbc _ccopycat _d2 _encip _f20 _gy-gencatlg
942			_2lcc _cBK