Product Description
Gripping GAAP 2026/2027 (eBook)
Author: Cathrynne Service
Format: Digital
This guide simplifies the understanding and applying of IFRS for students at both undergraduate and post-graduate level.
Contents:
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Chapter 1: The reporting environment
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Chapter 2: The conceptual framework for financial reporting
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Chapter 3: Presentation of financial statements
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Chapter 4: Revenue from contracts with customers
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Chapter 5: Taxation: various types and current income tax
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Chapter 6: Taxation: deferred taxation
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Chapter 7: Property, plant and equipment: the cost model
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Chapter 8: Property, plant and equipment: the revaluation model
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Chapter 9: Intangible assets and purchased goodwill
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Chapter 10: Investment properties
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Chapter 11: Impairment of assets
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Chapter 12: Non-current assets held for sale and discontinued operations
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Chapter 13: Inventories
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Chapter 14: Borrowing costs
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Chapter 15: Government grants and government assistance
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Chapter 16: Leases: lessee accounting
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Chapter 17: Leases: lessor accounting
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Chapter 18: Provisions, contingencies and events after the reporting period
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Chapter 19: Employee benefits
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Chapter 20: Foreign currency transactions
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Chapter 21: Financial instruments: general principles
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Chapter 22: Financial instruments: hedge accounting
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Chapter 23: Share capital: equity instruments and financial liabilities
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Chapter 24: Earnings per share
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Chapter 25: Fair value measurement
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Chapter 26: Accounting policies, estimates and errors
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Chapter 27: Statement of cash flows
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