Understanding IFRS fundamentals : international financial reporting standards / A. Nandakumar ... [et al.].

Format:

Book

Contributor:

Nandakumāra.

Language:

English

Subjects (All):

Financial statements.

Accounting--Standards.

Accounting.

Physical Description:

1 online resource (429 p.)

Edition:

1st ed.

Place of Publication:

Hoboken, N.J. : J. Wiley & Sons, Inc., 2010.

Language Note:

English

Summary:

A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay-get the expert advice you need to properly implement IFRS with Understanding IFRS Fundament

Contents:

Understanding IFRS Fundamentals: International Financial Reporting Standards; CONTENTS; PREFACE; ABOUT THE AUTHORS; INTRODUCTION; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS); CHAPTER 2: IASB FRAMEWORK; CHAPTER 3: PRESENTATION OF FINANCIAL STATEMENTS (IAS 1); CHAPTER 4: INVENTORIES (IAS 2); CHAPTER 5: STATEMENT OF CASH FLOWS (IAS 7); CHAPTER 6: ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (IAS 8); CHAPTER 7: EVENTS AFTER THE REPORTING PERIOD (IAS 10); CHAPTER 8: CONSTRUCTION CONTRACTS (IAS 11); CHAPTER 9: INCOME TAXES (IAS 12)

CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT (IAS 16)CHAPTER 11: LEASES (IAS 17); CHAPTER 12: REVENUE (IAS 18); CHAPTER 13: EMPLOYEE BENEFITS (IAS 19); CHAPTER 14: ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (IAS 20); CHAPTER 15: THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (IAS 21); CHAPTER 16: BORROWING COSTS (IAS 23); CHAPTER 17: RELATED-PARTY DISCLOSURES (IAS 24); CHAPTER 18: ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS (IAS 26); CHAPTER 19: CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (IAS 27); CHAPTER 20: INVESTMENT IN ASSOCIATES (IAS 28)

CHAPTER 21: FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (IAS 29)CHAPTER 22: INTERESTS IN JOINT VENTURES (IAS 31); CHAPTER 23: FINANCIAL INSTRUMENTS: PRESENTATION (IAS 32); CHAPTER 24: EARNINGS PER SHARE (IAS 33); CHAPTER 25: INTERIM FINANCIAL REPORTING (IAS 34); CHAPTER 26: IMPAIRMENT OF ASSETS (IAS 36); CHAPTER 27: PROVISIONS, CONTINGENT LIABILITIES, AND CONTINGENT ASSETS (IAS 37); CHAPTER 28: INTANGIBLE ASSETS (IAS 38); CHAPTER 29: FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (IAS 39); CHAPTER 30: INVESTMENT PROPERTY (IAS 40); CHAPTER 31: AGRICULTURE (IAS 41)

CHAPTER 32: FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS 1)CHAPTER 33: SHARE-BASED PAYMENTS (IFRS 2); CHAPTER 34: BUSINESS COMBINATIONS (IFRS 3); CHAPTER 35: INSURANCE CONTRACTS (IFRS 4); CHAPTER 36: NONCURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (IFRS 5); CHAPTER 37: EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES (IFRS 6); CHAPTER 38: FINANCIAL INSTRUMENTS: DISCLOSURES (IFRS 7); CHAPTER 39: OPERATING SEGMENTS (IFRS 8); CHAPTER 40: FINANCIAL INSTRUMENTS (IFRS 9); CHAPTER 41: INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOR SMES; INDEX

Notes:

Includes index.

ISBN:

9786612691041

9780470525005

0470525002

9781119197690

1119197694

9781282691049

128269104X

9780470524985

0470524987

OCLC:

630543715