IFRSs A Visual Approach

Author: KPMG
Publisher: Palgrave Macmillan
ISBN: 9780230275669
Format: Hardback , 224 pages
Jurisdiction: International or US ? Disclaimer:
Countri(es) stated herein are used as reference only

$55.25

Not Available

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

This edition of 'IFRSs – A Visual Approach' provides a structured overview of all International Financial Reporting Standards (IFRSs), i.e. IFRS 1 to IFRS 9, IAS 1 to IAS 41 and the related Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), i.e. IFRIC 1 to IFRIC 19, as at 1 January 2010.

The book links each line in the financial statements to the chronologically numbered Standards and then summarises in diagrams each of those Standards to help the reader visualise the key decisions and choices that their application requires. It is an excellent introduction for those seeking a high level overview and a readily accessible guide to the pronouncements for those wanting to enhance their understanding. By incorporating references to the Standards and Interpretations, it provides a tool to allow more experienced users to quickly identify relevant guidance.

This book will be useful for students, those involved in the preparation of financial statements, CFOs, non-executive directors, business journalists, management consultants and many others. Even advanced users wishing to keep abreast of the most recent developments will find that the guide allows them to quickly focus their further research.

Preface to the 4th Edition
List of Abbreviations

I. Introduction

II. International Financial Reporting Standards

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Statement of Cash Flows

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 11 Construction Contracts

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Leases

IAS 18 Revenue

IAS 19 Employee Benefits

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 27 Consolidated and Separate Financial Statements

IAS 28 Investments in Associates

IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 31 Interests in Joint Ventures

IAS 32 Financial Instruments: Presentation

IAS 33 Earnings per Share

IAS 34 Interim Financial Reporting

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 39 Financial Instruments: Recognition and Measurement

IAS 40 Investment Property

IAS 41 Agriculture

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

III. Interpretations of IFRIC

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments

IFRIC 4 Determining whether an Arrangement contains a Lease

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds

IFRIC 6 Liabilities arising from Participating in a Specific Market-
Waste Electrical and Electronic Equipment

IFRIC 7 Applying the Restatement Approach under IAS 29
"Financial Reporting in Hyperinflationary Economies"

IFRIC 9 Reassessment of Embedded Derivatives

IFRIC 10 Interim Financial Reporting and Impairment

IFRIC 12 Service Concession Arrangements

IFRIC 13 Customer Loyalty Programmes

IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 15 Agreements for the Construction of Real Estate

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

IFRIC 17 Distributions of Non-cash Assets to Owners

IFRIC 18 Transfers of Assets from Customers

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments