Managing the transition to IFRS-based financial reporting : (Record no. 64952)
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| 001 - CONTROL NUMBER | |
| control field | sulb-eb0033300 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | BD-SySUS |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20170713221401.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140411s2014 enk ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2014014531 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
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| Transcribing agency | DLC |
| Modifying agency | YDX |
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| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 016747192 |
| Source | Uk |
| 019 ## - | |
| -- | 882264351 |
| -- | 961588243 |
| -- | 962646505 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118644126 |
| Qualifying information | (epub) |
| International Standard Book Number | 1118644123 |
| Qualifying information | (epub) |
| International Standard Book Number | 9781118644188 |
| Qualifying information | (pdf) |
| International Standard Book Number | 1118644182 |
| Qualifying information | (pdf) |
| International Standard Book Number | 9781118924839 |
| Qualifying information | (electronic bk.) |
| International Standard Book Number | 1118924835 |
| Qualifying information | (electronic bk.) |
| International Standard Book Number | 9781118643792 |
| International Standard Book Number | 1118643798 |
| Canceled/invalid ISBN | 9781118643747 |
| Qualifying information | (paperback) |
| Canceled/invalid ISBN | 1118643747 |
| Qualifying information | (paperback) |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHBIS |
| System control number | 010442088 |
| OCLC library identifier | CHNEW |
| System control number | 000691447 |
| OCLC library identifier | CHNEW |
| System control number | 000691449 |
| OCLC library identifier | CHVBK |
| System control number | 334090210 |
| OCLC library identifier | DEBBG |
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| OCLC library identifier | NZ1 |
| System control number | 15592128 |
| OCLC library identifier | NZ1 |
| System control number | 15906900 |
| OCLC library identifier | AU@ |
| System control number | 000058366563 |
| OCLC library identifier | DEBBG |
| System control number | BV043396786 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)880147714 |
| Canceled/invalid control number | (OCoLC)882264351 |
| -- | (OCoLC)961588243 |
| -- | (OCoLC)962646505 |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5626 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001010 |
| Source | bisacsh |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.3 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Weaver, Lisa, |
| Dates associated with a name | 1971- |
| 245 10 - TITLE STATEMENT | |
| Title | Managing the transition to IFRS-based financial reporting : |
| Remainder of title | a practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with IFRS / |
| Statement of responsibility, etc. | Lisa Weaver. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Chichester, West Sussex, UK : |
| Name of producer, publisher, distributor, manufacturer | Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record and CIP data provided by publisher. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction PART ONE: Understanding the Framework of Performing a Transition to IFRS-based Financial Reporting Chapter 1 International Financial Reporting in context 1.1 The Development of International Financial Reporting 1.2 The Regulatory Framework of IFRS Today 1.3 The Current Position on International Harmonisation of Financial Reporting 1.4 The Benefits and Impact of Moving to IFRS Chapter 2 The Conceptual Framework of IFRS, accounting policies and the presentation of financial statements 2.1 The Conceptual Framework 2.2 Developing Accounting Policies 2.3 The Presentation of Financial Statements 2.4 Fair Presentation, Going Concern and Interim Financial Statements Chapter 3 IFRS 1 -- First Time Adoption of IFRS 3.1 An introduction to IFRS 1 3.2 The date of transition to IFRS and the opening statement of financial position 3.3 Presentation and disclosure PART TWO: Planning and Implementing a Transition Project Chapter 4 Establishing the IFRS Transition Project 4.1 The benefit of experience 4.2 The project plan and key project members 4.3 Developing the project plan 4.4 The use of external advisors 4.5 The costs of the transition 4.6 Preparing an action plan Chapter 5 Assessing the Accounting Impacts of IFRS Transition 5.1 Conducting an initial impact assessment 5.2 Developing IFRS accounting policies 5.3. Potential changes to IFRS Chapter 6 Wider Transitional Issues -- Systems, Internal Audit and the Audit Committee, and Commercial Implications 6.1 Systems implications 6.2 Internal controls, internal audit and the audit committee 6.3 Evaluating the wider impacts Chapter 7 Training, Communication and Change Management 7.1 Education and internal communication 7.2 External communication and presentation of IFRS transition information 7.3 The presentation of IFRS 1 disclosures PART THREE: The Way Forward -- Developments in Selected Countries Chapter 8 The Transition to New UK GAAP 8.1 A background to the changes and outline of the new regime 8.2 Accounting and wider impacts of the transition 8.3 Transition planning issues Chapter 9 The Move Towards IFRS in the US and Selected Other Countries 9.1 The US and IFRS 9.2 IFRS in Brazil, Russia, India and China Appendix 1 IASB standards Appendix 2 Useful reference material and further reading Appendix 3 Summary of IFRS transition planning considerations Bibliography Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book focuses on both the accounting and non-accounting implications of IFRS transition, guiding the reader from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. It includes: a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements; case studies to illustrate best practices for moving to the new international standards; and a framework for planning and executing the entire IFRS transition project. -- |
| Assigning source | Edited summary from book. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| Topical term or geographic name as entry element | Corporation reports. |
| Topical term or geographic name as entry element | Financial statements |
| General subdivision | Standards. |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00795458 |
| Topical term or geographic name as entry element | Corporation reports. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00879751 |
| Topical term or geographic name as entry element | Financial statements |
| General subdivision | Standards. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00924803 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Weaver, Lisa, 1971- |
| Title | Managing the transition to IFRS-based financial reporting. |
| Place, publisher, and date of publication | Hoboken : Wiley, 2014 |
| International Standard Book Number | 9781118643747 |
| Record control number | (DLC) 2014007143 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://onlinelibrary.wiley.com/book/10.1002/9781118924839">http://onlinelibrary.wiley.com/book/10.1002/9781118924839</a> |
| Public note | Wiley Online Library [Free Download only for SUST IP] |
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