IFRS primer : international GAAP basics - Wiecek, Irene M.; Young, Nicola M. (Hoboken, NJ : John Wiley & Sons, 2008)
Introduction and reporting basics -- Introduction and IAS framework -- Presentation of financial statements: IAS 1 -- Statement of cash flows: IAS 7 -- Non-current assets held for sale and discontinued operations: IFRS 5 -- Provisions, contingent liabilities and contingent assets: IAS 37 -- Revenue: IAS 18 -- Non-financial assets -- Inventories: IAS 2 -- Construction contracts: IAS 11 -- Agriculture: IAS 41 -- Property, plant and equipment: IAS 16 -- Investment property: IAS 40 -- Exploration for and evaluation of mineral resources: IFRS 6 -- Borrowing costs: IAS 23 -- Accounting for government grants and disclosure of government assistance: IAS 20 -- Intangible assets: IAS 38 -- Impairment of assets: IAS 36 -- Financial assets and liabilities -- Basic financial instruments: IAS 32, IAS 39 and IFRS 7 -- Financial instruments: recognition and measurement: IAS 39 -- Financial instruments: presentation: IAS 32 -- Financial instruments: disclosure: IFRS 7 -- Special topics -- Accounting policies, changes in accounting estimates and errors: IAS 8 -- Events after the reporting period: IAS 10 -- Income taxes: IAS 12 -- Employee benefits: IAS 19 -- Related party disclosures: IAS 24 -- Earnings per share: IAS 33 -- Interim financial reporting: IAS 34 -- Share-based payment: IFRS 2 -- Reporting entity -- Investments in associates: IAS 28 -- Business combinations: IFRS 3 -- Consolidated and separate financial statements: IAS 27 -- Interests in joint ventures: IAS 31 -- Operating segments: IFRS 8 -- The effects of changes in foreign exchange rates: IAS 21 -- Specialized applications -- Specialized industries and hyperinflation: IFRS 4, IAS 26, and IAS 29 -- First-time adoption of international financial reporting standards: IFRS 1.
Includes bibliographical references and index.
Keywords: Accounting -- Standards