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Mirza, Abbas Ali

International Financial Reporting Technical Issues

€ 115.25

The large scale adoptions of International Accounting Standards/International Financial Reporting Standards globally has created an urgent need for guidance and examples of co

Inhoudsopgave:
Preface

Acknowledgments

Section I

Chapter 1: Introduction to International Financial Reporting Standards (IFRS)

Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements

Section II

Chapter 3: Presentation of Financial Statements (IAS 1)

Chapter 4: Statement of Cash Flows (IAS 7)

Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors, IAS 8

Chapter 6: Events After the Reporting Date, IAS 10

Section II: Extracts from Published Financial Statements of Public Companies

Section III

Chapter 7: Revenue, IAS 18

Chapter 8: Construction Contracts, IAS 11

Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance, IAS 20

(including parts of IAS 41 that deal with `government grants` relating to `biological assets`)

Section III: Extracts from Published Financial Statements

Section IV

Chapter 10: Property, Plant and Equipment, IAS 16

Chapter 11: Borrowing Costs, IAS 23

Chapter 12: Provisions, Contingent Liabilities and Contingent Assets, IAS 37

Chapter 13: Intangible Assets, IAS 38

Chapter 14: Investment Property, IAS 40

Section IV: Extracts from Published Financial Statements

Section V

Chapter 15: Consolidated Financial Statements and Separate Financial Statements, IAS 27

Chapter 16: Investments in Associates, IAS 28

Chapter 17: Interests in Joint Ventures, IAS 31

Chapter 18: Impairment of Assets, IAS 36

Chapter 18: Business Combinations, IFRS 3

Chapter 19: Non-current Assets Held for Sale and Discontinued Operations, IFRS 5

Section V: Extracts from Published Financial Statements

Chapter 17: Interests in Joint Ventures, IAS 31

Chapter 20: Non-currents Held For Sale and Discontinued Operations, IFRS 5

Section VI

Chapter 21: Financial Instruments: Presentation, IAS 32

Chapter 22: Financial Instrument-Recognition and Measurement, IAS 39

Chapter 23: Financial Instrument Disclosures, IFRS 7

Section VI: Extracts from Published Financial Statements

Section VI: Appendix

Financial Instruments, IFRS 9 (Issued in 2009, effective in 2013 with earlier adoption permitted)

Section VII

Chapter 24: Employee Benefits, IAS 19

Chapter 25: Share Based Payments, IFRS 2

Section VII: Extracts from Published Financial Statements

Section VIII

Chapter 26: Earnings Per Share, IAS 33

Chapter 27: Interim Financial Reporting, IAS 34

Chapter 28: Operating Segments, IFRS 8

Section VIII: Extracts from Published Financial Statements

Section IX

Chapter 29: Accounting and Reporting by Retirement Benefit Plans, IAS 26

Chapter 30: Financial Reporting in Hyperinflationary Economies, IAS 29

Chapter 31: First-time Adoption of International Financial Reporting Standards, IFRS 1

Chapter 32: Insurance Contracts, IFRS 4

Chapter 33: Exploration for and evaluation of mineral resources, IFRS 6

Section IX: Extracts from Published Financial Statements

Section X

Chapter 34: Inventories, IAS 2

Chapter 35: Income Taxes, IAS 12

Chapter 36: Leases, IAS 17

Chapter 37: The Effects of Changes in Foreign Exchange Rates, IAS 21

Chapter 38: Related Party Disclosures, IAS 24

Section X: Extracts from Published Financial Statements

APPENDIX

IFRSs issued in 2011 and mandatorily effective from January 1, 2013 with earlier adoption permitted

About the Authors

Index
Extra informatie: 
Paperback / softback
793 pagina's
Januari 2012
1524 gram
279 x 216 x 32 mm
John Wiley & Sons Inc us

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