International accounting standard

• 資料種別: 図書
• タイトル: International accounting standard
• 出版事項: International Accounting Standards Committee
• 並列タイトル等: International accounting standards; IAS
• 出版地（国名コード）: uk
• 対象利用者: 一般
• 一般注記: Publisher varies: International Accounting Standards Board
• 関連情報: Accounting for business combinations; https://cir.nii.ac.jp/crid/1130000793673988352; Presentation of current assets and current liabilities; https://cir.nii.ac.jp/crid/1130000793764771584; Agriculture; https://cir.nii.ac.jp/crid/1130000793846754560; Accounting for government grants and disclosure of government assistance; https://cir.nii.ac.jp/crid/1130000793972687104; Discontinuing operations; https://cir.nii.ac.jp/crid/1130000794041541504; Financial reporting in hyperinflationary economies; https://cir.nii.ac.jp/crid/1130000794049996288; Accounting and reporting by retirement benefit plans; https://cir.nii.ac.jp/crid/1130000794461669760; Impairment of assets ; and Intangible assets; https://cir.nii.ac.jp/crid/1130000794732108544; Financial instruments : recognition and measurement; https://cir.nii.ac.jp/crid/1130000795161189504; Employee benefits; https://cir.nii.ac.jp/crid/1130000795344111104; Information reflecting the effects of changing prices; https://cir.nii.ac.jp/crid/1130000795356213120; https://cir.nii.ac.jp/crid/1130000795367130496; https://cir.nii.ac.jp/crid/1130000795376080896; Revisions to international accounting standards : IAS 16, Property, plant and equipment, IAS 28, Accounting for investments in associates, IAS 31, Financial reporting of interests in joint ventures; https://cir.nii.ac.jp/crid/1130000795416315008; Accounting responses to changing prices; https://cir.nii.ac.jp/crid/1130000795617433344; Income taxes; https://cir.nii.ac.jp/crid/1130000795803046272; Accounting for construction contracts; https://cir.nii.ac.jp/crid/1130000795924747392; Amendments to IAS 32 Financial instruments, presentation, and IAS 1 Presentation of financial statements : puttable financial instruments and obligations arising on liquidation; https://cir.nii.ac.jp/crid/1130000796098449536; https://cir.nii.ac.jp/crid/1130000796183187968; Statement of changes in financial position; https://cir.nii.ac.jp/crid/1130000796224872192; Accounting for investments; https://cir.nii.ac.jp/crid/1130000796272283008; Earnings per share; https://cir.nii.ac.jp/crid/1130000796320985856; Intangible assets; https://cir.nii.ac.jp/crid/1130000796350965888; Disclosures in the financial statements of banks; https://cir.nii.ac.jp/crid/1130000796418335360; Unusual and prior period items and changes in accounting policies; https://cir.nii.ac.jp/crid/1130000796456014848; Valuation and presentation of inventories in the context of the historical cost system; https://cir.nii.ac.jp/crid/1130000797000787712; Separate financial statements; https://cir.nii.ac.jp/crid/1130000797050946688; Provisions, contingent liabilities and contingent assets; https://cir.nii.ac.jp/crid/1130000797148432640; Capitalization of borrowing cost; https://cir.nii.ac.jp/crid/1130000797331726976; Presentation of financial statements; https://cir.nii.ac.jp/crid/1130000797447942656; Related party disclosures; https://cir.nii.ac.jp/crid/1130000797705881216; Financial instruments : disclosure and presentation; https://cir.nii.ac.jp/crid/1130000798029921792; Accounting for research and development activities; https://cir.nii.ac.jp/crid/1130000798142663680; Improvements to international accounting standards; https://cir.nii.ac.jp/crid/1130000798225422592; IAS 12, Income taxes, IAS 19, Employee benefits, IAS 39, Financial instruments: recognition and measurement and other related standards; https://cir.nii.ac.jp/crid/1130282268786941056; Interim financial reporting; https://cir.nii.ac.jp/crid/1130282268883296512; Reflecting the substance of transactions in assets and liabilities; https://cir.nii.ac.jp/crid/1130282269099763200; Consolidated financial statements; https://cir.nii.ac.jp/crid/1130282269150003840; Accounting for the effects of changes in foreign exchange rates; https://cir.nii.ac.jp/crid/1130282269191243904; Consolidated financial statements and accounting for investments in subsidiaries; https://cir.nii.ac.jp/crid/1130282269288089216; https://cir.nii.ac.jp/crid/1130282269483808000; Accounting for investments in associates; https://cir.nii.ac.jp/crid/1130282269826307328; Business combinations; https://cir.nii.ac.jp/crid/1130282269970581760; International accounting standard, depreciation accounting; https://cir.nii.ac.jp/crid/1130282270041601152; Impairment of assets; https://cir.nii.ac.jp/crid/1130282270108963072; Disclosures in the financial statements of banks and similar financial institutions; https://cir.nii.ac.jp/crid/1130282270129164544; Events after the balance sheet date; https://cir.nii.ac.jp/crid/1130282270180975872; Accounting for leases; https://cir.nii.ac.jp/crid/1130282270258241408; Accounting for taxes on income; https://cir.nii.ac.jp/crid/1130282270418935296; Disclosure of accounting policies; https://cir.nii.ac.jp/crid/1130282270745943552; Accounting for retirement benefits in the financial statements of employers; https://cir.nii.ac.jp/crid/1130282271118661248; Depreciation accounting; https://cir.nii.ac.jp/crid/1130282271293371136; https://cir.nii.ac.jp/crid/1130282271414460800; Contingencies and events occurring after the balance sheet date; https://cir.nii.ac.jp/crid/1130282271454829440; Segment reporting; https://cir.nii.ac.jp/crid/1130282271562467712; Accounting for investments in associates and joint ventures; https://cir.nii.ac.jp/crid/1130282271587389952; https://cir.nii.ac.jp/crid/1130282271755008384; Revenue recognition; https://cir.nii.ac.jp/crid/1130282271761085440; https://cir.nii.ac.jp/crid/1130282271826169728; Guidance on implementing; https://cir.nii.ac.jp/crid/1130282271882656000; https://cir.nii.ac.jp/crid/1130282271931791360; Accounting for property, plant and equipment; https://cir.nii.ac.jp/crid/1130282272075185920; Investments in associates and joint ventures; https://cir.nii.ac.jp/crid/1130282272083687296; https://cir.nii.ac.jp/crid/1130282272089639552; Investment property; https://cir.nii.ac.jp/crid/1130282272553405184; Preface to statements of international accounting standards; https://cir.nii.ac.jp/crid/1130282272582037760; Leases; https://cir.nii.ac.jp/crid/1130282272586323712; Information to be disclosed in financial statements; https://cir.nii.ac.jp/crid/1130282272604638336; Capitalization of borrowing costs; https://cir.nii.ac.jp/crid/1130282272622819968; Reporting financial information by segment; https://cir.nii.ac.jp/crid/1130282272634951040; https://cir.nii.ac.jp/crid/1130282272759270144; https://cir.nii.ac.jp/crid/1130282272940174976; https://cir.nii.ac.jp/crid/1130291145165180171
• 関連情報（URI）: https://ci.nii.ac.jp/ncid/BA11108523#entity
• 連携機関・データベース: 国立情報学研究所 : CiNii Research
• 提供元機関・データベース: CiNii Books; https://ci.nii.ac.jp/books
• NACSIS書誌ID（NCID）: https://ci.nii.ac.jp/ncid/BA11108523 : BA11108523

目次

Accounting for business combinations

Presentation of current assets and current liabilities

Agriculture

Accounting for government grants and disclosure of government assistance

Discontinuing operations