
Understanding IFRS Fundamentals : International Financial Reporting Standards
by Nandakumar Ankarath ( ); Kalpesh J. Mehta; T. P. Ghosh; Yass A. AlkafajiRent Book
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Summary
Table of Contents
Preface | |
About the Authors | |
Introduction | |
Introduction to International Financial Reporting Standards | |
IASB Framework | |
Presentation of Financial Statements (IAS 1) | |
Inventories (IAS 2) | |
Statement of Cash Flows (IAS 7) | |
Accounting Policies, Changes in Accounting Estimates, and Errors (IAS 8) | |
Events After the Reporting Period (IAS 10) | |
Construction Contracts (IAS 11) | |
Income Taxes (IAS 12) | |
Property, Plant, and Equipment (IAS 16) | |
Leases (IAS 17) | |
Revenue (IAS 18) | |
Employee Benefits (IAS 19) | |
Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) | |
The Effects of Changes in Foreign Exchange Rates (IAS 21) | |
Borrowing Costs (IAS 23) | |
Related-Party Disclosures (IAS 24) | |
Accounting and Reporting by Retirement Benefit Plans (IAS 26) | |
Consolidated and Separate Financial Statements (IAS 27) | |
Investments in Associates (IAS 28) | |
Financial Reporting in Hyperinflationary Economies (IAS 29) | |
Interests in Joint Ventures (IAS 31) | |
Financial Instruments: Presentation (IAS 32) | |
Earnings Per Share (IAS 33) | |
Interim Financial Reporting (IAS 34) | |
Impairment of Assets (IAS 36) | |
Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) | |
Intangible Assets (IAS 38) | |
Financial Instruments: Recognition and Measurement (IAS 39) | |
Investment Property (IAS 40) | |
Agriculture (IAS 41) | |
First-Time Adoption of International Financial Reporting Standards (IFRS 1) | |
Share-Based Payment (IFRS 2) | |
Business Combinations (IFRS 3) | |
Insurance Contracts (IFRS 4) | |
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) | |
Exploration for and Evaluation of Mineral Resources (IFRS 6) | |
Financial Instruments: Disclosures (IFRS 7) | |
Operating Segments (IFRS 8) | |
Financial Instruments (IFRS 9) | |
International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) | |
Index | |
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