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Full Description
Understanding the main concepts of IFRS Standards
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Contents
Part 1 CONCEPTUAL FRAMEWORK 1
1 The IASB and its Conceptual Framework 3
Part 2 ELEMENTS 19
2 Owners' equity: share capital and reserves 21
3 Fair value measurement 49
4 Revenue from contracts with customers 73
5 Provisions, contingent liabilities and contingent assets 95
6 Income taxes 123
7 Financial instruments 155
8 Share-based payment 199
9 Inventories 219
10 Employee benefits 245
11 Property, plant and equipment 275
12 Leases 321
13 Intangible assets 355
14 Business combinations 379
15 Impairment of assets 417
Online chapter A Exploration for and evaluation of mineral resources
Online chapter B Agriculture
PART 3 PRESENTATION AND DISCLOSURES 447
16 Financial statement presentation 449
17 Statement of cash flows 485
18 Operating segments 517
19 Other key notes disclosures 537
PART 4 ECONOMIC ENTITIES 559
20 Consolidation: controlled entities 561
21 Consolidation: wholly owned subsidiaries 577
22 Consolidation: intragroup transactions 605
23 Consolidation: non-controlling interest 635
24 Translation of the financial statements of foreign entities 679
Online chapter C Associates and joint ventures
Online chapter D Joint arrangements
