Advanced financial reporting : an IFRS perspective / Nelson Lam, KP Yuen, Jasmine Kwong.
By: Lam, Nelson
Contributor(s): Yuen, K. P. | Kwong, JasmineCall number: 657.3 L213A Material type: BookPublisher: [Singapore] : McGraw-Hill Education (Asia), c2016. Description: xxi, 714 p. : charts.ISBN: 9780071328142 (pbk.).Subject(s): Financial statements -- Standards | International business enterprises -- Accounting -- Standards | International financial reporting standards
Subsidiary and preparation of consolidated financial statements -- Subsidiary and control -- Business combinations -- Business combinations : specific issues -- Joint arrangements -- Associates and equity method -- Loss of control and impairment of goodwill -- Separate financial statements and consolidated cash flows -- Foreign operations -- Disclosure of interests in other entities -- Advanced issues in financial instruments : from financial instruments to derivatives -- Advanced issues in financial instruments : hedge accounting -- Insurance contracts -- Earnings per share -- Interim financial reporting -- Share-based payment -- Operating segments -- Government grants -- Related party disclosures -- Retirement benefit plans -- Hyperinflationary economies -- Agriculture -- Mineral resources : exploration and evaluation.