In its fourth edition, and with translations into 13 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. All of the standards issued by the International Accounting Standards Board (IASB) through 31 May 2006 are included in this book.
Authors
- DOI
- https://dx.doi.org/10-1596/978-0-8213-6768-1
- Disclosure Date
- 2024/08/28
- Disclosure Status
- Disclosed
- Doc Name
- International Financial Reporting Standards : A Practical Guide - Fourth Edition
- ISBN
- 0-8213-6768-4;978-0-8213-6768-1;0-8213-6769-2
- Pages
- 314
- Published in
- United States of America
- Unit Owning
- Treasury (TRE) VP (TREVP)
- Version Type
- Final
- Volume No
- 1
Table of Contents
- Contents 7
- Foreword 9
- Acknowledgments 10
- Introduction 11
- PART I PRESENTATION 13
- Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements 15
- Chapter 2 IFRS 1 First-Time Adoption of IFRS 23
- Chapter 3 IAS 1 Presentation of Financial Statements 27
- Chapter 4 IAS 7 Cash Flow Statements 43
- Chapter 5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors 53
- PART II GROUP STATEMENTS 59
- Chapter 6 IFRS 3 Business Combinations 61
- Chapter 7 IAS 27 Consolidated and Separate Financial Statements 72
- Chapter 8 IAS 28 Investments in Associates 80
- Chapter 9 IAS 31 Interests in Joint Ventures 86
- PART III BALANCE SHEET AND INCOME STATEMENT 93
- Chapter 10 IFRS 2 Share-Based Payment 95
- Chapter 11 IFRS 4 Insurance Contracts 103
- Chapter 12 IAS 2 Inventories 108
- Chapter 13 IAS 11 Construction Contracts 117
- Chapter 14 IAS 12 Income Taxes 126
- Chapter 15 IAS 16 Property, Plant, and Equipment 136
- Chapter 16 IAS 17 Leases 148
- Chapter 17 IAS 18 Revenue 161
- Chapter 18 IAS 19 Employee Benefits 169
- Chapter 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 178
- Chapter 20 IAS 21 The Effects of Changes in Foreign Exchange Rates 183
- Chapter 21 IAS 23 Borrowing Costs 190
- Chapter 22 IAS 36 Impairment of Assets 197
- Chapter 23 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets 204
- Chapter 24 IAS 38 Intangible Assets 210
- Chapter 25 IAS 39 Financial Instruments: Recognition and Measurement 215
- Chapter 26 IAS 40 Investment Property 230
- Chapter 27 IAS 41 Agriculture 236
- PART IV DISCLOSURE 245
- Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations 247
- Chapter 29 IAS 10 Events After the Balance Sheet Date 252
- Chapter 30 IAS 14 Segment Reporting 255
- Chapter 31 IAS 24 Related-Party Disclosures 260
- Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans 264
- Chapter 33 IAS 29 Financial Reporting in Hyperinflationary Economies 268
- Chapter 34 IAS 32 Financial Instruments: Presentation 273
- Chapter 35 IAS 33 Earnings per Share 276
- Chapter 36 IAS 34 Interim Financial Reporting 285
- Chapter 37 IFRS 6 Exploration for and Evaluation of Mineral Resources 290
- Chapter 38 IFRS 7 Financial Instruments: Disclosures 296
- About the Author 311
