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WILEY 2020 Interpretation and Application of IFRS® Standards最新文献

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GOVERNMENT GRANTS 政府补助金
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch21
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引用次数: 2
FOREIGN CURRENCY 外汇
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch23
{"title":"FOREIGN CURRENCY","authors":"","doi":"10.1002/9781119699415.ch23","DOIUrl":"https://doi.org/10.1002/9781119699415.ch23","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141203034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
REVENUE FROM CONTRACTS WITH CUSTOMERS 与客户签订合同的收入
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch20
Haala Aarab
{"title":"REVENUE FROM CONTRACTS WITH CUSTOMERS","authors":"Haala Aarab","doi":"10.1002/9781119699415.ch20","DOIUrl":"https://doi.org/10.1002/9781119699415.ch20","url":null,"abstract":"SAMENVATTING De nieuwe standaard voor omzetverantwoording, IFRS 15: Revenue from contracts with customers, is op 28 mei 2014 verschenen. IFRS 15 heeft als doel de regelgeving voor het verantwoorden van omzet te verduidelijken en een universeel model te creëren om verschillende soorten transacties in verscheidene industrieën op vergelijkbare wijze te verwerken in de jaarrekening. In dit artikel wordt de conceptuele fundering van IFRS 15 besproken. IFRS 15 resulteert in een verschuiving van de winst-en-verliesrekeningbenadering van verslaggeving naar een balansbenadering. De regelgever meent dat hiermee de informatiewaarde van de jaarrekening wordt verhoogd. Vervolgens wordt door middel van empirisch onderzoek de percepties van opstellers van de jaarrekening op de mogelijke kosten en baten van het nieuwe model geanalyseerd. Een analyse van de comment letters op de Revised Exposure Draft Revenue from contracts with customers (IASB, 2011) toont aan dat opstellers van de jaarrekening menen dat de kosten die gemaakt moeten worden voor de uitgebreide informatievoorziening onder IFRS 15 de baten overstijgen. Ze geven aan zich het meest zorgen te maken over de grote toename van de verplichte informatieverschaffing, de ontoereikendheid van bestaande informatiesystemen om deze informatie te verschaffen en de retrospectieve toepassing van IFRS 15.","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126744706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
INTANGIBLE ASSETS 无形资产
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch11
{"title":"INTANGIBLE ASSETS","authors":"","doi":"10.1002/9781119699415.ch11","DOIUrl":"https://doi.org/10.1002/9781119699415.ch11","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"15 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
INDEX 指数
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.index
{"title":"INDEX","authors":"","doi":"10.1002/9781119699415.index","DOIUrl":"https://doi.org/10.1002/9781119699415.index","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132510759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EARNINGS PER SHARE 每股收益
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch27
{"title":"EARNINGS PER SHARE","authors":"","doi":"10.1002/9781119699415.ch27","DOIUrl":"https://doi.org/10.1002/9781119699415.ch27","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120968425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PRESENTATION OF FINANCIAL STATEMENTS 财务报表的编制方式
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch3
{"title":"PRESENTATION OF FINANCIAL STATEMENTS","authors":"","doi":"10.1002/9781119699415.ch3","DOIUrl":"https://doi.org/10.1002/9781119699415.ch3","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"8 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PROPERTY, PLANT AND EQUIPMENT 物业、厂房及设备
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch9
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引用次数: 0
HYPERINFLATION 通货膨胀
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2020-05-26 DOI: 10.1002/9781119699415.ch35
{"title":"HYPERINFLATION","authors":"","doi":"10.1002/9781119699415.ch35","DOIUrl":"https://doi.org/10.1002/9781119699415.ch35","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"10 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141203026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FIRST‐TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS 首次采用国际财务报告准则
WILEY 2020 Interpretation and Application of IFRS® Standards Pub Date : 2019-04-15 DOI: 10.1002/9781119340256.ch36
Jaime Soria
{"title":"FIRST‐TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS","authors":"Jaime Soria","doi":"10.1002/9781119340256.ch36","DOIUrl":"https://doi.org/10.1002/9781119340256.ch36","url":null,"abstract":"","PeriodicalId":275773,"journal":{"name":"WILEY 2020 Interpretation and Application of IFRS® Standards","volume":"57 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123383031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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