IFRSs: a visual approach

IFRSs: a visual approach

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Based on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2010, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires. " INDICE: - Contents - 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 CashFlows - 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 1First-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 - IFRIC12 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 fromCustomers - IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

  • ISBN: 978-0-230-27566-9
  • Editorial: Palgrave Macmillan
  • Encuadernacion: Cartoné
  • Páginas: 224
  • Fecha Publicación: 13/08/2010
  • Nº Volúmenes: 1
  • Idioma: Inglés