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International Financial Reporting Standards (IFRS) Workbook and Guide: Practical Insights, Case Studies, Multiple-choice Questions, Illustrations [Mīkstie vāki]

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  • Formāts: Paperback / softback, 408 pages, height x width: 280x213 mm, weight: 948 g, ill
  • Izdošanas datums: 01-May-2006
  • Izdevniecība: John Wiley & Sons Inc
  • ISBN-10: 0471697427
  • ISBN-13: 9780471697428
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International Financial Reporting Standards (IFRS) Workbook and Guide: Practical Insights, Case Studies, Multiple-choice Questions, IllustrationsPalielināt
  • Formāts: Paperback / softback, 408 pages, height x width: 280x213 mm, weight: 948 g, ill
  • Izdošanas datums: 01-May-2006
  • Izdevniecība: John Wiley & Sons Inc
  • ISBN-10: 0471697427
  • ISBN-13: 9780471697428
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780471697428.html
Keywords:
"International Financial Reporting Standards (IFRS) Workbook and Guide" is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: easy to understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006; illustrative examples; practical insights; worked case studies; and multiple choice questions with solutions. It is technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). It also includes forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB), and Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO).
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.