IFRS: A Quick Reference Guide ：A Quick Reference Guide

Publication subTitle ：A Quick Reference Guide

Author： Kirk Robert

Publisher： Elsevier Science‎

Publication year： 2009

E-ISBN: 9780080949772

P-ISBN(Paperback): 9781856175456

P-ISBN(Hardback): 9781856175456

Subject： F2 Economic Planning and Management;F8 Finances

Language： ENG

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Description

This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts.

The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.

Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of Accounting Standards in Depth; UK Accounting Standards: A Quick Reference Guide; and International Reporting Standards in Depth Volume 1 Theory and Practice and Volume 2 Solutions.

* Shows exactly what you need to know in order to fully understand and apply IFRS
* Concepts, Standards and Regulations are explained in easy to understand terms so that you become familiar with them in the quickest amount of time
* Shows by example - features the published accounts of well known British

Chapter

Front cover

IFRS Accounting Standards: A quick reference guide

Introduction to the Standard-setting Process

The IASC Foundation

The International Accounting Standards Board

International Financial Reporting Interpretations Committee

The Standards Advisory Council

Process of Standard Setting

List of Extant International Financial Reporting Standards and Financial Reporting Standards

Chapter 1 The regulatory framework and presentation of financial statements

1.1 Framework for the Preparation and Presentation of Financial Statements

1.2 IAS 1 Presentation of Financial Information (revised December 2003)

Chapter 2 Asset valuation: Non-current assets

2.1 IAS 16 Property, Plant and Equipment (revised December 2003)

2.2 IAS 40 Investment Property (revised December 2003)

2.3 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (1994)

2.4 IAS 36 Impairment of Assets (revised 2003)

2.5 IAS 23 Borrowing Costs (revised December 2003 and March 2007)

Chapter 3 Asset valuation: Intangible assets

3.1 IAS 38 Intangible Assets (revised 2003)

3.2 IAS 17 Leases (December 2003)

Chapter 4 Asset valuation: Inventories and construction contracts

4.1 IAS 2 Inventories (December 2003)

4.2 IAS 11 Construction Contracts (1978, revised 1993)

Chapter 5 Balance sheet: Liabilities

5.1 IAS 37 Provisions, Contingent Liabilities and Contingent Assets (May 1975, revised September 1988)

Chapter 6 Performance measurement

6.1 IAS 18 Revenue Recognition (November 1984)

6.2 IAS 8 Accounting Policies Changes in Accounting Estimates and Errors (December 2003)

6.3 IAS 33 Earnings Per Share (October 1998)

6.4 IFRS 5 Non-current Assets Held for Sale and Presentation of Discontinued Operations (March 2004)

Chapter 7 Employee costs

7.1 IAS 19 Employee Benefits (December 1998, amended 2000)

7.2 IAS 26 Accounting and Reporting by Retirement Benefit Plans (1994)

7.3 IFRS 2 Share-Based Payment (April 2004)

Chapter 8 Foreign trading

8.1 IAS 21 The Effects of Changes in Foreign Exchange Rates (revised December 2003)

8.2 IAS 29 Financial Reporting in Hyperinflationary Economies (December 2003)

Chapter 9 Cash flow statements

9.1 IAS 7 Cash Flow Statements (revised 1992)

Chapter 10 Disclosure standards

10.1 IAS 10 Events After the Balance Sheet Date (December 2003)

10.2 IAS 14 Segment Reporting (1997)

10.3 IFRS 8 Operating Segments (November 2006)

10.4 IAS 24 Related Party Disclosures (December 2003)

Chapter 11 Group reporting

11.1 IAS 27 Consolidated and Separate Financial Statements (December 2003)

11.2 IFRS 3 Business Combinations

11.3 IAS 28 Accounting for Investments in Associates (December 2003)

11.4 IAS 31 Interests in Joint Ventures (December 2003)

Chapter 12 Financial instruments

12.1 IAS 32 Financial Instruments: Disclosure and Presentation (revised 2003)

12.2 IAS 39 Financial Instruments: Recognition and Measurement (revised 2003)

12.3 IFRS 7 Financial Instruments: Presentation (revised 2003)

Chapter 13 Sundry financial reporting standards

13.1 IAS 34 Interim Reports (1998)

13.2 IAS 41 Agriculture (February 2001)

13.3 IFRS 4 Insurance Contracts (March 2004)

13.4 IFRS 6 Exploration and Evaluation of Mineral Resources

Chapter 14 The international financial reporting interpretations committee

14.1 Introduction

14.2 Standing Interpretations

14.3 International Financial Reporting Interpretations Committee Statements

Chapter 15 Taxation

15.1 IAS 12 Income Taxes (revised 2000)

Index

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