International Financial Reporting Standards (IFRS) Workbook and Guide : Practical insights, Case studies, Multiple-choice questions, Illustrations

by Abbas A. Mirza (Deloitte); Graham Holt (Manchester Metropolitan University, UK); Magnus Orrell; Foreword by: David Tweedie (Chairman of the International Accounting Standards Board (IASB)); Foreword by: Philippe Richard (Secretary General of the In

• ISBN13: 9780470893609
• ISBN10: 0470893605
• Format: eBook
• Copyright: 2010-05-01
• Publisher: Wiley

Summary

International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)

Table of Contents

Introduction to International Financial Reporting Standards

IASB Framework

Presentation of Financial Statements (IAS 1)

Inventories (IAS 2)

Cash Flow Statements (IAS 7)

Accounting Policies, changes in Accounting Estimates and Errors (IAS 8)

Events After the Balance Sheet Date (IAS 10)

Constructing Contracts (IAS 11)

Income Taxes (IAS 12)

Segment Reporting (IAS 14)

Property, Plant, and Equipment (IAS 16)

Leases (IAS 17)

Revenue (IAS 18)

Employee Benefits (IAS 19)

Assistance (IAS 20)

The Effects of Changes in Foreign Exchange Rates (iAS 21)

Borrowing costs (IAS 23)

Related Party Disclosure (IAS 24)

Accounting and Reporting by Retirement Benefit Plans (IAS 26)

Consolidated and Separate Financial Statements (IAS 27)

Investments in Associates (IAS 28)

Financial Reporting in Hyperinflationary Economies (IAS 29)

Disclosures in the Financial Statements of Banks and Similar Financial Institutions (IAS 30)

Interests in Joint Ventures (IAS 31)

Financial Instruments: Presentation (IAS 32)

Financial Instruments: Recognition and Measurement (IAS 39)

Earnings per Share (IAS 33)

Interim Financial Reporting (IAS 34)

Impairment of Assets (IAS 36)

Provision, Contingent Liabilities, and Contingent Assets (IAS 37)

Intangible Assets (IAS 38)

Investment Property (IAS 40)

Agriculture (IAS 31)

First-Time Adoption of International Financial Reporting Standards (IFRS 1)

Share -Based Payments (IFRS 2)

Business Combinations (IFRS 3)

Insurance Contracts (IFRS 4)

Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5)

Exploration for and Evaluation of Mineral Resources (IFRS 6)

Financial Instruments: Disclosures (IFRS 7)

Index

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