Applying international financial reporting standards : (Record no. 3923)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03819nam a2200193 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780754522577 |
| Terms of availability | TZS 185,155/= |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MUL |
| Language of cataloging | eng. |
| Description conventions | AACR |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 HAG |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Hague Ian, P. N. |
| 245 ## - TITLE STATEMENT | |
| Title | Applying international financial reporting standards : |
| Sub Title | financial instruments |
| Statement of responsibility, etc | / Ian, P. N. Hague |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | London : |
| Name of publisher | LexisNexis, |
| Year of publication | c2004. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xiii, 242 p. ; |
| Dimensions | 23 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes index. |
| 505 ## - Formatted Contents | |
| Formatted contents note | "1. IntroductionOverview of IAS 32 & IAS 39 - what does it cover and what are the main requirements.Brief history - development based on US GAAP, Implementation guidance, Improvements.Key principles - four fundamental underlying principles and rationale - including merits of fair value.Benefits & criticisms - balance between pros and cons that led to "an imperfect solution".2. Just the basics!Who, why, what, when?Do I have to do hedge accounting?Classifying financial instruments - what do I have to do?Embedded derivatives - need to identify them.Disclosures.Application to simple situations - debtors, creditors, long-term debt, etc.3. What are financial instruments?Definition - and application of definition to financial instruments - not just derivatives.Examples Derivatives - definition and application of definition to examples. Explanation of basic derivatives - forwards, options, swaps.4. Scope of IAS 32 & IAS 39 - what is included and what is excluded?Scope exceptions and additions - including reasonsApplication to insuranceCommodity contracts5. Classification of financial instruments - trading, held-to-maturity, originated loans, available-for-sale.Consequences of classificationsExamples6. Embedded derivativesWhat are embedded derivatives?When must they be separated?How must they be separated?Examples7. Recognition - when to recognize a financial instrument on the balance sheet?Transaction costsSpecial situations - e.g. regular way securities transactions8. MeasurementBasic measurement rulesCurrent uses of fair value in accountingDetermining fair value - including sources and basic valuation modelsImpairment9. Gains and lossesIncome versus equity10. ReclassificationConsequences of reclassifications11. Hedge accountingNeed for hedge accounting - examplesQualifying hedge relationshipsWhat qualifies and why?What doesn't qualify and why?Macro-hedgingAccounting - fair value hedges, cash flow hedges and hedges of net investmentEffectivenessDocumentation12. DerecognitionThe components / control based approachFinancial assetsBasic modelMore complex situations - transfer of only part of a financial assetFinancial liabilities13. DisclosurePoliciesRisk managementHedgingOtherExamples of meaningful disclosures14. Offsetting15. PresentationDebt versus equity - including compound instruments and measurement considerationsExamples16. Transition / first-time application - both the specific rules in IAS 32 / IAS 39 and those expected in First-time Application Standard.Getting started - what to do to prepare for implementation - identifying financial instruments, designating hedges, classifying instruments, etc. Need to also consider comparative information.17. The future - further fair value, performance reportingUS GAAP Comparison - in each chapter (identify outright conflicts and those that can be avoided by discretionary choice)18. UK GAAP Comparison - separate chapter FRS 5FRED 23FRED 30, etc.Companies legislation" |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Breaks down the intricacies of IAS 32 and IAS 39 into a step-by-step approach, explaining the requirements of the standards and how to apply them. This work includes examples that cover a range of possibilities from straightforward situations to complex issues encountered by multi-national enterprises. |
| 546 ## - LANGUAGE NOTE | |
| Language note | eng. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Financial instruments Accounting Standards |
| 942 ## - ADDED ENTRY ELEMENTS | |
| Item type | Book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Source of acquisition | Full call number | Accession Number | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 01/25/2010 | R.k printing | 657.3 HAG | 0062521 | 1 | 11/15/2022 | Book |