IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK
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Contents |
4 |
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Foreword to the first edition by the Chairman of IASB |
5 |
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Foreword to the first edition by the Secretary General of IOSCO |
6 |
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Preface |
7 |
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Acknowledgments |
8 |
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About the authors |
9 |
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Introduction to international financial reporting standards |
10 |
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IASB framework |
17 |
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Presentation of financial statements (IAS 1) |
22 |
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Inventories (IAS 2) |
36 |
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Cash flow statements (IAS 7) |
44 |
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Accounting policies, changes in accounting estimates and errors (IAS 8) |
60 |
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Events after the balance sheet date (IAS 10) |
70 |
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Construction contracts (IAS 11) |
76 |
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Income taxes (IAS 12) |
86 |
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Segment reporting (IAS 14) |
103 |
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Appendix: operating segments (IFRS 8) |
112 |
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Property, plant, and equipment (IAS 16) |
117 |
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Leases (IAS 17) |
126 |
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Revenue (IAS 18) |
138 |
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Employee benefits (IAS 19) |
146 |
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Accounting for government grants and disclosure of government assistance (IAS 20) |
160 |
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The effects of changes in foreign exchange rates (IAS 21) |
168 |
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Borrowing costs (IAS 23) |
179 |
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Related-party disclosures (IAS 24) |
185 |
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Accounting and reporting by retirement benefit plans (IAS 26) |
195 |
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Consolidates and separate financial statements (IAS 27) |
202 |
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Investments in associates (IAS 28) |
211 |
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Financial reporting in hyperinflationary economies (IAS 29) |
219 |
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Interests in joint ventures (IAS 31) |
224 |
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Financial instruments: presentation (IAS 32) |
230 |
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Financial instruments: recognition and measurement (IAS 39) |
245 |
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Earnings per share (IAS 33) |
295 |
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Interim financial reporting (IAS 34) |
308 |
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Impairment of assets (IAS 36) |
313 |
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Provisions, contingent liabilities, and contingent assets (IAS 37) |
326 |
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Intangible assets (IAS 38) |
339 |
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Investment property (IAS 40) |
356 |
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Agriculture (IAS 41) |
364 |
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First-time adoption of international financial reporting standards (IFRS 1) |
373 |
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Share-based payments (IFRS 2) |
393 |
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Business combinations (IFRS 3) |
414 |
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Insurance contracts (IFRS 4) |
433 |
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Noncurrent assets held for sale and discontinued operations (IFRS 5) |
440 |
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Exploration for and evaluation of mineral resources (IFRS 6) |
452 |
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Financial instrument: disclosures (IFRS 7) |
460 |
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Index |
473 |