Description
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)
Chapter
Chapter 5: CASH FLOW STATEMENTS (IAS 7)
pp.：
38 – 45
Chapter 6: ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (IAS 8)
pp.：
45 – 57
Chapter 7: EVENTS AFTER THE BALANCE SHEET DATE (IAS 10)
pp.：
57 – 66
Chapter 8: CONSTRUCTION CONTRACTS (IAS 11)
pp.：
66 – 71
Chapter 9: INCOME TAXES (IAS 12)
pp.：
71 – 80
Chapter 10: SEGMENT REPORTING (IAS 14)
pp.：
80 – 93
Chapter 11; PROPERTY, PLANT, AND EQUIPMENT (IAS 16)
pp.：
93 – 103
Chapter 12: LEASES (IAS 17)
pp.：
103 – 111
Chapter 13: REVENUE (IAS 18)
pp.：
111 – 121
Chapter 14: EMPLOYEE BENEFITS (IAS 19)
pp.：
121 – 128
Chapter 15: ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (IAS 20)
pp.：
128 – 140
Chapter 16: THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (IAS 21)
pp.：
140 – 147
Chapter 17: BORROWING COSTS (IAS 23)
pp.：
147 – 156
Chapter 18: RELATED PARTY DISCLOSURES (IAS 24)
pp.：
156 – 162
Chapter 19: ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS (IAS 26)
pp.：
162 – 170
Chapter 20: CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (IAS 27)
pp.：
170 – 177
Chapter 21: INVESTMENTS IN ASSOCIATES (IAS 28)
pp.：
177 – 184
Chapter 22: FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (IAS 29)
pp.：
184 – 190
Chapter 23: DISCLOSURES IN THE FINANCIAL STATEMENTS OF BANKS AND SIMILAR FINANCIAL INSTITUTIONS (IAS 30)
pp.：
190 – 195
Chapter 24: INTERESTS IN JOINT VENTURES (IAS 31)
pp.：
195 – 200
Chapter 25: FINANCIAL INSTRUMENTS: PRESENTATION (IAS 32)
pp.：
200 – 205
Chapter 26: FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (IAS 39)
pp.：
205 – 221
Chapter 27: EARNINGS PER SHARE (IAS 33)
pp.：
221 – 266
Chapter 28: INTERIM FINANCIAL REPORTING (IAS 34)
pp.：
266 – 278
Chapter 29: IMPAIRMENT OF ASSETS (IAS 36 )
pp.：
278 – 282
Chapter 30: PROVISIONS, CONTINGENT LIABILITIES, AND CONTINGENT ASSETS (IAS 37)
pp.：
282 – 294
Chapter 31: INTANGIBLE ASSETS (IAS 38)
pp.：
294 – 305
Chapter 32: INVESTMENT PROPERTY (IAS 40)
pp.：
305 – 316
Chapter 33: AGRICULTURE (IAS 41)
pp.：
316 – 324
Chapter 34: FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS 1)
pp.：
324 – 332
Chapter 35: SHARE-BASED PAYMENTS (IFRS 2)
pp.：
332 – 344
Chapter 36: BUSINESS COMBINATIONS (IFRS 3)
pp.：
344 – 356
Chapter 37: INSURANCE CONTRACTS (IFRS 4)
pp.：
356 – 368
Chapter 38: NONCURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (IFRS 5)
pp.：
368 – 374
Chapter 39: EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES (IFRS 6)
pp.：
374 – 383
Chapter 40: FINANCIAL INSTRUMENTS: DISCLOSURES (IFRS 7)
pp.：
383 – 389
International Financial Reporting Standards (IFRS) Workbook and Guide
：Practical insights, Case studies, Multiple-choice questions, Illustrations
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