ENGLISH

Internationa Financial Reporting Standards IFRSA Practical Approach

By Jasmine Kaur

Book information

Publisher
McGraw-Hill Education
Year
2011
ISBN
9780071067898, 0071067892
Language
english
Format
PDF
Filesize
23 MB (24234915 bytes)
Pages
\402
Time added
2020-04-30 06:58:49

Description

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: Share—Based Payment IFRS 3: Business Combinations IFRS 5: Non-current Assets Held for Sale IFRS 7: Financial Instruments—Disclosure 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

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