โ Scribed by Hennie van Greuning.
No coin nor oath required. For personal study only.
International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. International Financial Reporting Standards: A Practical Guide gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in Read more...
Contents......Page 5
Foreword......Page 7
Acknowledgments......Page 8
Introduction......Page 9
About the Author......Page 11
PART I FINANCIAL STATEMENT PRESENTATION......Page 13
1 Framework Framework for the Preparation and Presentation of Financial Statements......Page 14
2 IFRS 1 First-Time Adoption of IFRS......Page 24
3 IAS 1 Presentation of Financial Statements......Page 28
4 IAS 7 Cash Flow Statements......Page 46
5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors......Page 58
PART II GROUP STATEMENTS......Page 67
6 IFRS 3 Business Combinations......Page 68
7 IAS 27 Consolidated and Separate Financial Statements......Page 80
8 IAS 28 Investments in Associates......Page 88
9 IAS 31 Interests in Joint Ventures......Page 94
PART III STATEMENT OF FINANCIAL POSITION / BALANCE SHEET......Page 103
10 IAS 16 Property, Plant, and Equipment......Page 104
11 IAS 40 Investment Property......Page 118
12 IAS 41 Agriculture......Page 124
13 IAS 38 Intangible Assets......Page 132
14 IAS 17 Leases......Page 138
15 IAS 12 Income Taxes......Page 152
16 IAS 2 Inventories......Page 162
17 IAS 39 Financial Instruments: Recognition and Measurement......Page 172
18 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations......Page 188
19 IFRS 6 Exploration for and Evaluation of Mineral Resources......Page 194
20 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets......Page 200
21 IAS 21 The Effects of Changes in Foreign Exchange Rates......Page 206
PART IV STATEMENT OF COMPREHENSIVE INCOME / INCOME STATEMENT......Page 215
22 IAS 18 Revenue......Page 216
23 IAS 11 Construction Contracts......Page 224
24 IAS 19 Employee Benefits......Page 234
25 IAS 36 Impairment of Assets......Page 244
26 IAS 23 Borrowing Costs......Page 252
27 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance......Page 260
28 IFRS 2 Share-Based Payment......Page 266
29 IAS 10 Events After the Balance Sheet Date......Page 276
PART V DISCLOSURE......Page 281
30 IAS 24 Related-Party Disclosures......Page 282
31 IAS 33 Earnings per Share......Page 288
32 IAS 32 Financial Instruments: Presentation......Page 296
33 IFRS 7 Financial Instruments: Disclosures......Page 300
34 IFRS 8 Operating Segments......Page 318
35 IAS 34 Interim Financial Reporting......Page 324
36 IAS 26 Accounting and Reporting by Retirement Benefit Plans......Page 330
37 IFRS 4 Insurance Contracts......Page 336
38 IAS 29 Financial Reporting in Hyperinflationary Economies......Page 342
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