A Quick Referencer on IFRS with Model Q and A
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A Quick Referencer on IFRS with Model Q and A

By Chinnsamy Ganesan
CCH Singapore February 2012

Specifications

ISBN-13
9788184735918
Publisher
CCH Singapore
Publication
February 2012
Format
Paperback
Jurisdiction
International ? Countri(es) for reference only

Details

This is a handy reference guide that provides complete coverage of all International Financial Reporting Standards (IFRS) in a user-friendly question and answer format.  It is designed for ease of referral, utilising basic concepts that are systematically structured to allow readers to make an in-depth study on the selected standard. It is an invaluable source of reference for accounting practitioners and students preparing for IFRS certification courses.

Key Benefits:

·         A brief yet crystal-clear overview of the principles

·         Practical application of IFRS principles

·         Short questions to test acquired knowledge

·         Multiple-choice questions to prepare the reader for advanced certification courses

·         All answers come with detailed explanations

Table of Contents

• Chapter 1 Introduction 
• Chapter 2 Framework for the Preparation and Presentation of Financial Statements
• Chapter 3 IAS 1 Presentation of Financial Statements 
• Chapter 4 IAS 2 Inventories 
• Chapter 5 IAS 7 Statement of Cash Flows
• Chapter 6 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• Chapter 7 IAS 10 Events after the Reporting Period 
• Chapter 8 IAS 11 Construction Contracts
• Chapter 9 IAS 12 Income Taxes
• Chapter 10 IAS 16 Property, Plant and Equipment 
• Chapter 11 IAS 17 Leases
• Chapter 12 IAS 18 Revenue
• Chapter 13 IAS 19 Employee Benefits 
• Chapter 14 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
• Chapter 15 IAS 21 The Effects of Changes in Foreign Exchange Rates
• Chapter 16 IAS 23 Borrowing Costs 
• Chapter 17 IAS 24 Related Party Disclosures
• Chapter 18 IAS 26 Accounting and Reporting by Retirement 
• Chapter 19 IAS 27 Consolidated and Separate Financial Statements 
• Chapter 20 IAS 28 Investments in Associates
• Chapter 21 IAS 29 Financial Reporting in Hyperinflationary Economies 
• Chapter 22 IAS 31 Interests in Joint Ventures
• Chapter 23 IAS 32 Financial Instruments: Presentation
• Chapter 24 IAS 33 Earnings per Share 
• Chapter 25 IAS 34 Interim Financial Reporting
• Chapter 26 IAS 36 Impairment of Assets 
• Chapter 27 IAS 37 Provisions, Contingent Liabilities and Contingent Assets 
• Chapter 28 IAS 38 Intangible Assets
• Chapter 29 IAS 39 Financial Instruments: Recognition and Measurement
• Chapter 30 IAS 40 Investment Property
• Chapter 31 IAS 41 Agriculture
• Chapter 32 IFRS 1 First-time Adoption of International Financial Reporting Standards
• Chapter 33 IFRS 2 Share-based Payment
• Chapter 34 IFRS 3 Business Combinations
• Chapter 35 IFRS 4 Insurance Contracts 
• Chapter 36 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
• Chapter 37 IFRS 6 Exploration for and Evaluation of Mineral Resources
• Chapter 38 IFRS 7 Financial Instruments: Disclosures
• Chapter 39 IFRS 8 Operating Segments
• Chapter 40 IFRS 9 Financial Instruments 
• Appendices

About the Author

Chinnsamy Ganesan, Director at BSR and Associates

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