Deloitte iGAAP 2015 Volume A: A guide to IFRS reporting (Parts 1 & 2)

This two-part volume covers all IFRSs other than those dealing exclusively with financial instruments. It has been updated for the new revenue recognition Standard, IFRS 15, and more minor amendments to other Standards, as well as including for the first time guidance on Integrated Reporting. The guidance from expert authors focusses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and their advisers.

Separate, complementary titles deal with accounting for financial instruments under IFRS 9 (Volume B) and IAS 39 (Volume C).

Chapter listing for this title:

• Conceptual framework for financial reporting
• First-time adoption of IFRSs
• Presentation of financial statements
• Accounting policies, changes in accounting estimates and errors
• Fair value measurement
• Property, plant and equipment
• Investment property
• Intangible assets
• Impairment of assets
• Inventories
• Provisions, contingent liabilities and contingent assets
• Income taxes
• Revenue from contracts with customers
• Employee benefits
• Share-based payment
• Leases
• Borrowing costs
• The effects of changes in foreign exchange rates
• Non-current assets held for sale and discontinued operations
• Statement of cash flows
• Events after the reporting period
• Related party disclosures
• Consolidated financial statements
• Business combinations
• Investments in associates and joint ventures
• Joint arrangements
• Disclosure of interests in other entities
• Separate financial statements
• Operating segments
• Earnings per share
• Interim financial reporting
• Management commentary
• Integrated reporting
• Service concession arrangements
• Government grants
• Financial reporting in hyperinflationary economies
• Agriculture
• Insurance contracts
• Exploration for and evaluation of mineral resources
• Accounting and reporting by retirement benefit plans
• Revenue (IAS 18)
• Construction contracts (IAS 11)
• Service concession arrangements (entities applying IAS 18 and IAS 11)
• IFRS for small and medium-sized entities
• Regulatory deferral accounts