000			00950nam a2200265 4500
999			_c175793
003			SPU
005			20191002103135.0
008			150725s2015 eng
020			_a9781259011771 _c1210
040			_aSPU
049			_aSPU_CHN
050	0	0	_aHF 5635 _bP42A 2015
100			_aPearl, Tan Hock Neo _9233941
245	1	0	_aAdvanced financial accounting: An IAS and IFRS approach / _cPearl Tan Hock Neo, Lim Chu Yeong & Peter Lee Lee Nyean
250			_a2nd ed.
260			_aSingapore : _bMcGraw-Hill, _c2015
300			_aXVI, 832 p. ; _c26 cm.
505	0		_aChapter 1 Risk reporting page 1-32 -- Chapter 2 Group reporting I: Concepts and context page 33-66 -- Chapter 3 Group reporting II: Application of the acquisition method under IFRS page 67-116 -- Chapter 4 Group Reporting III: Accounting for business combinations and non-controlling interests under IFRS 3 in post-acquisition period page 117-188 -- Chapter 5 Group Reporting IV: Consolidation under IFRS page 189-258 -- Chapter 6 Group Reporting V: Equitry accounting under IAS page 259-342
505	0		_aChapter 7 Group Reporting VI: Special issues page 343-430 -- Chapter 8 Accounting for the effects of changes in foreign exchange rates page 431-510 -- Chapter 9 Financial instruments: Classification, recognition and measurement page 511-586 -- Chapter 10 Accounting for derivatives and hedge accounting page 587-678 -- Chapter 11 Accounting for taxes on income page 679-740 -- Chapter 12 Earnings per share page 741-774 -- Chapter 13 Share-based payment page 775-817
650		0	_933283 _aACCOUNTING
650	0	0	_971196 _aFINANCIAL STATEMENTS _xSTANDARDS
650	0	0	_946632 _aACCOUNTING _xSTANDARDS
700			_9233942 _aLim, Chu Yeong _eCo-author
700	0		_9165317 _aPeter, Lee Lip Nyean _eCo-author
850			_aSPU
942			_cGEN _2lcc
998			_atook 0715 _btook 0715