E-grāmata: International Financial Reporting Standards (IFRS) Workbook and Guide: Practical insights, Case studies, Multiple-choice questions, Illustrations

Introduction to International Financial Reporting Standards		1	(6)
IASB Framework		7	(5)
Presentation of Financial Statements (IAS 1)		12	(8)
Inventories (IAS 2)		20	(7)
Cash Flow Statements (IAS 7)		27	(12)
Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)		39	(9)
Events After the Balance Sheet Date (IAS 10)		48	(5)
Construction Contracts (IAS 11)		53	(9)
Income Taxes (IAS 12)		62	(13)
Segment Reporting (IAS 14)		75	(10)
Property, Plant, and Equipment (IAS 16)		85	(8)
Leases (IAS 17)		93	(10)
Revenue (IAS 18)		103	(7)
Employee Benefits (IAS 19)		110	(12)
Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)		122	(7)
The Effects of Changes in Foreign Exchange Rates (IAS 21)		129	(9)
Borrowing Costs (IAS 23)		138	(6)
Related Party Disclosures (IAS 24)		144	(8)
Accounting and Reporting by Retirement Benefit Plans (IAS 26)		152	(7)
Consolidated and Separate Financial Statements (IAS 27)		159	(7)
Investments in Associates (IAS 28)		166	(6)
Financial Reporting in Hyperinflationary Economies (IAS 29)		172	(5)
Disclosures in the Financial Statements of Banks and Similar Financial Institutions (IAS 30)		177	(5)
Interests in Joint Ventures (IAS 31)		182	(5)
Financial Instruments: Presentation (IAS 32)		187	(16)
Financial Instruments: Recognition and Measurement (IAS 39)		203	(45)
Earnings Per Share (IAS 33)		248	(12)
Interim Financial Reporting (IAS 34)		260	(4)
Impairment of Assets (IAS 36)		264	(12)
Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)		276	(11)
Intangible Assets (IAS 38)		287	(11)
Investment Property (IAS 40)		298	(8)
Agriculture (IAS 41)		306	(8)
First-Time Adoption of International Financial Reporting Standards (IFRS 1)		314	(12)
Share-Based Payments (IFRS 2)		326	(12)
Business Combinations (IFRS 3)		338	(12)
Insurance Contracts (IFRS 4)		350	(6)
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5)		356	(9)
Exploration for and Evaluation of Mineral Resources (IFRS 6)		365	(6)
Financial Instruments: Disclosures (IFRS 7)		371	(9)
Index		380

ABBAS ALI MIRZA is a partner with Deloitte & Touche (ME) based in Dubai. He has had a distinguished career in accounting and auditing internationally, is a frequent speaker at major global conferences, and has held many positions of repute in the accounting profession globally, including Chairman of the 21st session of the United Nations' Intergovernmental Working Group of Experts on International Accounting and Reporting (ISAR) at UNCTAD in Geneva. GRAHAM J. HOLT is Principal Lecturer of Accounting and Finance at the Manchester Metropolitan University Business School in the United Kingdom. He is coauthor of an IFRS text, contributor to academic publications, author of professional journal papers, and examiner for the Association of Chartered Certified Accountants (ACCA), UK. MAGNUS ORRELL is in the national office of Deloitte & Touche LLP in the United States. He specializes in the accounting for financial instruments under both IFRS and U.S. GAAP and has extensive international experience of accounting and reporting issues relating to financial instruments and financial institutions from his time as project manager for financial instruments at IASB.