Practical Guide to International Financial Reporting Standards

Book Details

CONTENTS AT A GLANCE

Preface	5
About the Author	7
Detailed Contents	11

Chapter 1 IASB and Regulatory Framework	1
Chapter 2 Conceptual Framework for Financial Reporting	17
Chapter 3 IAS/IFRSs at a Glance	38
Chapter 4 IAS 1: Presentation of Financial Statements	130
Chapter 5 Inventories	166
Chapter 6 Cash Flow Statements	193
Chapter 7 IAS 8: Basis of Preparation of Financial Statements	224
Chapter 8 IAS 10: Events occurring after the Reporting Period	257
Chapter 9 IAS 12: Income Taxes	278
Chapter 10 IAS 16: Property, Plant & Equipment	312
Chapter 11 IAS 19: Employee benefits	353
Chapter 12 IAS 20: Government Grant	387
Chapter 13 IAS 21: Effects of Changes in Foreign Exchange Rates	411
Chapter 14 IAS 23: Borrowing cost	433
Chapter 15 IAS 24: Related party disclosures	455
Chapter 16 IAS 29: Financial Reporting in Hyperinflationary Economies	473
Chapter 17 IAS 33: Earnings per Share	490
Chapter 18 IAS 34: Interim Financial Reporting	521
Chapter 19 IAS 36: Impairment of assets	550
Chapter 20 IAS 37: Provisions, Contingent Liabilities and Contingent Assets	587
Chapter 21 IAS 38: Intangible Assets	617
Chapter 22 IAS 40: Investment Properties	656
Chapter 23 IAS 41: Agriculture	685
Chapter 24 IFRS 1: First time adoption of International Finance Reporting Standards	710
Chapter 25 IFRS 2: Share Based Payments	729
Chapter 26 IFRS 17: Insurance Contracts	754
Chapter 27 IFRS 5: Non-Current Assets held for Sale and Discontinued Operations	788
Chapter 28 IFRS 6: Exploration and Evaluation of Mineral Resources	817
Chapter 29 IFRS 8: Operating Segments	831
Chapter 30 Financial Instruments (IAS 32, IFRS 7, IFRS 9)	853
Chapter 31 IFRS 3: Business Combination	936
Chapter 32 IFRS 13: Fair value Measurement	993
Chapter 33 Consolidated Financial Statements (IAS 27, IAS 28,IFRS 10, IFRS 11 and IFRS 12)	1033
Chapter 34 IFRS 14: Regulatory Deferral	1138
Chapter 35 IFRS 15: Revenue from Contract with customers	1156
Chapter 36 IFRS 16: Leases	1207
Chapter 37 International Financial Reporting Interpretations Committee (IFRIC)	1252
Chapter 38 Standing Interpretation Committee (SIC)	1266
Chapter 39 Presentation and Disclosure in Financial Statements(IFRS 18)	1270
Chapter 40 Subsidiaries without Public Accountability:Disclosures (IFRS 19)	1314
Chapter 41 Small and Medium Enterprises	1330
Chapter 42 Sustainability Reporting under Environment, Social and Governance (ESG)	1349
Chapter 43 International Financial Reporting Standards - by Industry sector	1397
Chapter 44 Case Studies	1451