Tax and Accounting

Features & Benefits

Handy bound book

English commentary illustrated with worked examples

Well-structured index

Contents Includes

Introduction

Basic Standard

ASBE 1 Inventories

ASBE 2 Long-term Equity Investments

ASBE 3 Investment Property

ASBE 4 Fixed Assets

ASBE 5 Biological Assets

ASBE 6 Intangible Assets

ASBE 7 Exchange of Non-monetary Assets

ASBE 8 Impairment of Assets

ASBE 9 Employee Compensation

ASBE 10 Enterprise Annuity Fund

ASBE 11 Share-based Payment

ASBE 12 Debt Restructuring

ASBE 13 Contingencies

ASBE 14 Revenue

ASBE 15 Construction Contracts

ASBE 16 Government Grants

ASBE 17 Borrowing Costs

ASBE 18 Income Taxes

ASBE 19 Foreign Currency Translation

ASBE 20 Business Combinations

ASBE 21 Leases

ASBE 22 Recognition and Measurement of  Financial Instruments

ASBE 23 Transfer of Financial Assets

ASBE 24 Hedging

ASBE 25 Direct Insurance Contracts

ASBE 26 Re-insurance Contracts

ASBE 27 Extraction of Petroleum and Natural Gas

ASBE 28 Changes in Accounting Policies and Estimates, and Corrections of Errors

ASBE 29 Events after the Balance Sheet Date

ASBE 30 Presentation of Financial Statements

ASBE 31 Cash Flow Statements

ASBE 32 Interim Financial Reporting

ASBE 33 Consolidated Financial Statements

ASBE 34 Earning Per Share

ASBE 35 Segment Reporting

ASBE 36 Related Party Disclosures

ASBE 37 Presentation of Financial Instruments

ASBE 38 First Time Adoption of Accounting Standards for Business Enterprises

Accounting System for Small-sized Enterprises

Application Guidance