Intermediate Financial Reporting: An IFRS Perspective, 3rd Edition

PART I: CONCEPTUAL AND REGULATORY FRAMEWORK 

Ch 1 Financial Reporting and International Financial Reporting Standards 

Ch 2 Conceptual Framework for Financial Reporting 



PART II: ELEMENTS OF FINANCIAL STATEMENTS-ASSETS 

Ch 3 Property, Plant and Equipment 

Ch 4 Leases 

Ch 5 Investment Property 

Ch 6 Intangible Assets 

Ch 7 Borrowing Costs 

Ch 8 Impairment of Assets 

Ch 9 Inventories 



PART III: ELEMENTS OF FINANCIAL STATEMENTS-LIABILITIES, EQUITY, INCOME AND EXPENSES 

Ch 10 Revenue and Construction Contracts 

Ch 11 Revenue from Contracts with Custmmers 

Ch 12 Employee Benefits 

Ch 13 Income Taxes 

Ch 14 Provisions and Contingencies 



PART IV: FINANCIAL INSTRUMENTS 

Ch 15 Financial Instruments -- An Introduction 

Ch 16 Financial Assets 

Ch 17 Financial Liabilities and Derecognition 

Ch 18 Financial Instruments -- Presentation and Disclosure 



PART V: PRESENTATION OF FINANCIAL STATEMENTS AND RELATED TOPICS 

Ch 19 Presentation of Financial Statements 

Ch 20 Accounting Policies, Changes in Accounting Estimates and Errors 

Ch 21 Events after the Reporting Period 

Ch 22 Non-current Assets Held for Sale and Discontinued Operations 

Ch 23 The Effects of Changes in Foreign Exchange Rates 

Ch 24 Statement of Cash Flows 

Ch 25 Fair Value Measurement

Mr. Nelson Lam, BBA (Hons), MBA, MSc, ACA, ACIS, CPA (Aust), CPA (US), CFA, FCCA, FCPA (Practising), FHKIoD, MHKSI, MSCA, is a popular speaker and consultant in International Financial Reporting Standards (IFRSs) and Hong Kong Financial Reporting Standards (HKFRSs) in Greater China and the Asia Pacific, including Mainland China, Hong Kong, Korea and Macau. Mr Lam obtained his MBA degree from the Hong Kong University of Science and Technology, his MSc degree in finance from the Chinese University of Hong Kong and his BBA (Hons) degree from the Hong Kong Baptist University. He regularly provides consultancy services and corporate training on issues relating to IFRSs and HKFRSs to different listed and private entities, professional bodies and universities in Asia, having been involved in over 300 engagements, conferences, seminars and workshop in relation to IFRSs and HKFRSs in Asia since 2005. His firm's website, contains his presentation materials (over 200 sets of PDF file) for free public download. He is currently a Visiting Associate Professor at the Beijing Normal University and Hong Kong Baptist University - United International College in Zhuhai, PRC.

In 2001, by using the then latest IFRSs and HKFRSs in analysing one of the largest takeover cases in Asia, Mr. Lam was the winner in an accounting case competition, which consisted of entries from professors of different universities. He is now an external assessor of Module A: Financial Reporting and a Master Workshop Facilitator of the Qualification Programme run by the Hong Kong Institute of Certified Public Accountants (HKICPA). In recognition of his contribution to the professional examination, the HKICPA presented him the Master Workshop Facilitator Award in 2004 and 2007. Mr Lam is also a member of the Financial Reporting Review Panel in Hong Kong, the chairman of the Accounting and Auditing Standards Committee of the Society of Chinese Accountants and Auditors, and a member of the Financial Reporting Standards Committee of the HKICPA. He is a guest lecturer and speaker in financial reporting subjects in several universities and the co-author of Auditing and Assurance in Hong Kong (with Dr. Peter Lau).

Dr. Peter Lau, B.COMM, MBA, CA, CMA, FCPA, ATIHK, PhD, is Associate Dean and BBA Programme Director at the Hong Kong Baptist University. He is an independent non-executive director of Hanison Construction Holdings Limited, which is listed on the Main Board of the Hong Kong Stock Exchange. He received his Bachelor of Commerce (summa cum laude) in accounting from Saint Mary's University, his MBA from Dalhousie University and his PhD in accounting from the Chinese University of Hong Kong. He is a Chartered Accountant (Canada), a Certified Management Accountant (Canada), a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA), and an Associate of the Taxation Institute of Hong Kong.

Dr Lau has more than 20 years of experiece in teaching both graduate and undergraduate degree courses and conducting workshops, revision courses and examination assistance seminars for various accounting and auditing papers of the ACCA and HKICPA examinations. He is now an examiner of Module C: Auditing and Information Management of the Qualification Programme of the HKICPA. Dr Lau is also an external examiner for various accounting programmes of the University of Hong Kong and the Open University of Hong Kong. He has published over 20 papers in the areas of accounting, auditing and taxation. He is the co-author of Auditing and Assurance in Hong Kong (with Mr. Nelson Lam) and Hong Kong Auditing (with Mr. Millichamp A.).