The complete guide to international financial reporting standards [electronic resource] : including IAS and interpretation / Ralph Tiffin.

Format:

Book

Author/Creator:

Tiffin, Ralph.

Language:

English

Subjects (All):

International finance--Handbooks, manuals, etc.

International finance.

Physical Description:

1 online resource (384 p.)

Edition:

3rd ed.

Place of Publication:

London : Thorogood, 2010.

Language Note:

English

Summary:

Whether Finance Directors like it or not, IFRS and IAS are here and everybody involved in the financial running of a business - not just FD's and accounts executives but other directors and professional advisors - should be up to speed. This guide explains the principles of IAS and the accounting and disclosure agreements, and clarifies practical problems of compliance.

Contents:

Contents; Cover; The author; Title page; 1 Introduction; 2 The Framework, financial statements, accounting concepts and policies; 3 Presentation of financial statements - IAS 1; 4 Accounting policies changes inaccounting estimates and errors- IAS 8; 5 Events after the reporting period- IAS 10; 6 Related party disclosures - IAS 24; 7 First-time adoption of IFRS- IFRS 1; 8 Interim financial reporting- IAS 34; 9 Revenue - IAS 18; 10 The effects of changes in foreign exchange rates - IAS 21; 11 Employee benefits - IAS 19; 12 Share based payment - IFRS 2; 13 Borrowing costs - IAS 23

14 Accounting for government grants - IAS 2015 Income taxes/currenttax/deferred tax - IAS 12; 16 Non-current Assets Held for Saleand Discontinued Operations - IFRS 5; 17 Earnings per share - IAS 33; 18 Property plant and equipment - IAS16; 19 Investment property - IAS 40; 20 Intangible Assets - IAS 38; 21 Impairment of assets - IAS 36; 22 Inventories/Stock - IAS 2; 23 Construction contracts/Long term WIP - IAS 11; 24 Leases - off balance sheet finance - IAS 17; 25 Provisions, contingent liabilities and contingent assets - IAS 37; 26 Statement of cash flows - (cashflow statements) - IAS 7

27 Business combinations - IFRS 328 Consolidated and separate financial statements - IAS 27; 29 Accounting for investments inassociates - IAS 28; 30 Financial reporting of interests in joint ventures - IAS 31; 31 Operating segments - IFRS 8; 32 Financial instruments -disclosure and presentation - IAS 32; 33 Financial Instruments: recognition and measurement - IAS 39; 34 Financial Instruments: disclosures - IFRS 7; 35 Accounting and reporting by retirement benefit plans - IAS 26; 36 Insurance contracts - IFRS 4; 37 Exploration for and Evaluation of Mineral Resources - IFRS 6

38 Agriculture - IAS 4139 Other financial reporting in hyperinflationary economies - IAS 29; 40 Summary of IFRIC's; 41 Basic financial statements and other issues; Other titles from Thorogood

Notes:

Description based upon print version of record.

ISBN:

1-283-38239-3

9786613382399

1-85418-756-2

1-85418-661-2

OCLC:

760883552