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基本説明
Arranged topically, the book is a quick source of reference to find answers to
issues of common interest to financial statement preparers and users.
Full Description
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it.
It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards.
Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting:
Authoritative advice and simple explanations of IFRS standards
Topical arrangement of issues of common interest to financial statement preparers and users
Extracts from published financial statements illustrating practical implications for applying IFRS
Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS
Simple explanations of complex standards
A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry.
Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.
Contents
Preface vii
About the Authors ix
Introduction xi
1 Introduction to International Financial Reporting Standards 1
2 IASB Framework 11
3 Presentation of Financial Statements (IAS 1) 17
4 Inventories (IAS 2) 27
5 Statement of Cash Flows (IAS 7) 35
6 Accounting Policies, Changes in Accounting Estimates, and Errors (IAS 8) 41
7 Events After the Reporting Period (IAS 10) 49
8 Construction Contracts (IAS 11) 53
9 Income Taxes (IAS 12) 59
10 Property, Plant, and Equipment (IAS 16) 69
11 Leases (IAS 17) 77
12 Revenue (IAS 18) 87
13 Employee Benefits (IAS 19) 95
14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 107
15 The Effects of Changes in Foreign Exchange Rates (IAS 21) 111
16 Borrowing Costs (IAS 23) 119
17 Related-Party Disclosures (IAS 24) 123
18 Accounting and Reporting by Retirement Benefit Plans (IAS 26) 131
19 Consolidated and Separate Financial Statements (IAS 27) 143
20 Investments in Associates (IAS 28) 155
21 Financial Reporting in Hyperinflationary Economies (IAS 29) 163
22 Interests in Joint Ventures (IAS 31) 171
23 Financial Instruments: Presentation (IAS 32) 177
24 Earnings Per Share (IAS 33) 187
25 Interim Financial Reporting (IAS 34) 195
26 Impairment of Assets (IAS 36) 207
27 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) 215
28 Intangible Assets (IAS 38) 223
29 Financial Instruments: Recognition and Measurement (IAS 39) 231
30 Investment Property (IAS 40) 261
31 Agriculture (IAS 41) 267
32 First-Time Adoption of International Financial Reporting Standards (IFRS 1) 277
33 Share-Based Payment (IFRS 2) 295
34 Business Combinations (IFRS 3) 305
35 Insurance Contracts (IFRS 4) 321
36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) 331
37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 339
38 Financial Instruments: Disclosures (IFRS 7) 345
39 Operating Segments (IFRS 8) 363
40 Financial Instruments (IFRS 9) 369
41 International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) 383
Index 395
