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IFRSs: A Visual Approach

IFRSs A Visual Approach

  • 作者:
  • 出版商: Palgrave Macmillan
  • ISBN: 9780230275669
  • 规格: Hardback , 224 pages
  • 适应领域: International or US ? 免责申明:
    Countri(es) stated herein are used as reference only
¥403.75
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  • 描述 
  • 大纲 
  • 详细

    This edition of 'IFRSs – A Visual Approach' provides a structured overview of all International Financial Reporting Standards (IFRSs), i.e. IFRS 1 to IFRS 9, IAS 1 to IAS 41 and the related Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), i.e. IFRIC 1 to IFRIC 19, as at 1 January 2010.

    The book links each line in the financial statements to the chronologically numbered Standards and then summarises in diagrams each of those Standards to help the reader visualise the key decisions and choices that their application requires. It is an excellent introduction for those seeking a high level overview and a readily accessible guide to the pronouncements for those wanting to enhance their understanding. By incorporating references to the Standards and Interpretations, it provides a tool to allow more experienced users to quickly identify relevant guidance.

    This book will be useful for students, those involved in the preparation of financial statements, CFOs, non-executive directors, business journalists, management consultants and many others. Even advanced users wishing to keep abreast of the most recent developments will find that the guide allows them to quickly focus their further research.

  • Preface to the 4th Edition
    List of Abbreviations

    I. Introduction

    II. International Financial Reporting Standards 

    IAS 1 Presentation of Financial Statements

    IAS 2 Inventories

    IAS 7 Statement of Cash Flows

    IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

    IAS 10 Events after the Reporting Period

    IAS 11 Construction Contracts

    IAS 12 Income Taxes

    IAS 16 Property, Plant and Equipment

    IAS 17 Leases

    IAS 18 Revenue

    IAS 19 Employee Benefits

    IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

    IAS 21 The Effects of Changes in Foreign Exchange Rates

    IAS 23 Borrowing Costs

    IAS 24 Related Party Disclosures

    IAS 27 Consolidated and Separate Financial Statements

    IAS 28 Investments in Associates

    IAS 29 Financial Reporting in Hyperinflationary Economies

    IAS 31 Interests 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: Recognition and Measurement 

    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 4 Insurance Contracts

    IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

    IFRS 6 Exploration for and Evaluation of Mineral Resources

    IFRS 7 Financial Instruments: Disclosures

    IFRS 8 Operating Segments

    IFRS 9 Financial Instruments 


    III. Interpretations of IFRIC

    IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

    IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments

    IFRIC 4 Determining whether an Arrangement contains a Lease

    IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and 
    Environmental Rehabilitation Funds

    IFRIC 6 Liabilities arising from Participating in a Specific Market-
    Waste Electrical and Electronic Equipment

    IFRIC 7 Applying the Restatement Approach under IAS 29 
    "Financial Reporting in Hyperinflationary Economies"

    IFRIC 9 Reassessment of Embedded Derivatives

    IFRIC 10 Interim Financial Reporting and Impairment

    IFRIC 12 Service Concession Arrangements

    IFRIC 13 Customer Loyalty Programmes

    IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

    IFRIC 15 Agreements for the Construction of Real Estate

    IFRIC 16 Hedges of a Net Investment in a Foreign Operation

    IFRIC 17 Distributions of Non-cash Assets to Owners

    IFRIC 18 Transfers of Assets from Customers

    IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

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