Presentation of financial statements / International Federation of Accountants.
Tipo de material:
TextoIdioma: Inglés Series IFAC Public Sector Committee. IPSAS ; 1Detalles de publicación: New York, N.Y. : IFAC, 2000.Descripción: 56 páginas ; 22 cmTema(s): Clasificación LoC:- HF 5601 .E96 200005 no. 1
| Tipo de ítem | Biblioteca actual | Signatura | Estado | Fecha de vencimiento | Código de barras |
|---|---|---|---|---|---|
| Monografía - Colección General | SUCURSAL JUAN PABLO DUARTE Estantería | HF 5601 .E96 200005 (Navegar estantería(Abre debajo)) | Disponible | 1037749 |
Objective, 1 -- Scope, 1 -- Definitions, 6 -- Purpose of financial statements, 13 -- Responsibility for financial statements, 17 -- Components of financial statements, 19 -- Overall considerations, 25 -- Fair Presentation and Compliance with International Public Sector Accounting Standards, 25 -- Accounting Policies, 37 -- Going Concern, 43 -- Consistency of Presentation, 47 -- Materiality and Aggregation, 50 -- Offsetting, 54 -- Comparative Information, 60 -- Structure and content, 64 -- Introduction, 64 -- Statement of Financial Position, 75 -- Statement of Financial Performance, 101 -- Changes in Net Assets/Equity, 114 -- Cash Flow Statement, 121 -- Notes to the Financial Statements, 122 -- Transitional provisions, 134 -- Effective date, 136 -- Appendix.
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