Cover
Contents
CHAPTER 1 INTRODUCTION TO IFRS
CHAPTER 2 FRAMEWORK
CHAPTER 3 A BRIEF OVERVIEW OF ACCOUNTING STANDARDS
IAS 1: Presentation of Financial Statements
IAS 2: Inventories
IAS 7: Cash Flow Statements
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events After the Reporting Period
IAS 11: Construction Contracts
IAS 12: Accounting Treatment for Income Taxes
IAS 16: Property, Plant and Equipment
IAS 17: Leases
IAS 18: Revenue Recognition
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: The Eff ect of Changes in Foreign Exchange Rates
IAS 23: Borrowing Costs
IAS 24: Related Party Disclosure
IAS 26: Retirement Benefit Plans
IAS 27: Consolidated and Separate Financial Assets
IAS 28: Investment in Associates
IAS 31: Investment in Joint Ventures
IAS 32: Financial Instruments Presentation
IAS 33: Earnings Per Share
IAS 34: Interim Financial Reporting
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 39: Financial Instruments: Measurement and Recognition
IAS 40: Investment Property
IAS 41: Agriculture
IFRS 1: First Time Adoption of International Financial Reporting Standards
IFRS 2: ShareโBased Payment
IFRS 3: Business Combinations
IFRS 5: Non-current Assets Held for Sale
IFRS 7: Financial InstrumentsโDisclosure
IFRS 8: Segment Reporting
CHAPTER 4 DIFFERENCES BETWEEN IFRS/GAAP AND ACCOUNTING STANDARDS
CHAPTER 5 PRESENTATION OF FINANCIAL STATEMENTS (IAS 1)
CHAPTER 6 INVENTORIES (IAS 2)
CHAPTER 7 CASH FLOW STATEMENT (IAS 7)
CHAPTER 8 ACCOUNTING POLICY, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (IAS 8)
CHAPTER 9 EVENTS AFTER BALANCE SHEET DATE (IAS 10)
CHAPTER 10 CONSTRUCTION CONTRACTS (IAS 11)
CHAPTER 11 PROPERTY, PLANT AND EQUIPMENT (IAS 16)
CHAPTER 12 REVENUE RECOGNITION (IAS 18)
CHAPTER 13 PROVISIONS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES (IAS 37)
CHAPTER 14 INTANGIBLE ASSETS (IAS 38)
Glossary