Internationa Financial Reporting Standards IFRSA Practical Approach

Cover
Contents
CHAPTER 1 INTRODUCTION TO IFRS
CHAPTER 2 FRAMEWORK
CHAPTER 3 A BRIEF OVERVIEW OF ACCOUNTING STANDARDS
	IAS 1: Presentation of Financial Statements
	IAS 2: Inventories
	IAS 7: Cash Flow Statements
	IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
	IAS 10: Events After the Reporting Period
	IAS 11: Construction Contracts
	IAS 12: Accounting Treatment for Income Taxes
	IAS 16: Property, Plant and Equipment
	IAS 17: Leases
	IAS 18: Revenue Recognition
	IAS 19: Employee Benefits
	IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
	IAS 21: The Eff ect of Changes in Foreign Exchange Rates
	IAS 23: Borrowing Costs
	IAS 24: Related Party Disclosure
	IAS 26: Retirement Benefit Plans
	IAS 27: Consolidated and Separate Financial Assets
	IAS 28: Investment in Associates
	IAS 31: Investment 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: Measurement and Recognition
	IAS 40: Investment Property
	IAS 41: Agriculture
	IFRS 1: First Time Adoption of International Financial Reporting Standards
	IFRS 2: Share—Based Payment
	IFRS 3: Business Combinations
	IFRS 5: Non-current Assets Held for Sale
	IFRS 7: Financial Instruments—Disclosure
	IFRS 8: Segment Reporting
CHAPTER 4 DIFFERENCES BETWEEN IFRS/GAAP AND ACCOUNTING STANDARDS
CHAPTER 5 PRESENTATION OF FINANCIAL STATEMENTS (IAS 1)
CHAPTER 6 INVENTORIES (IAS 2)
CHAPTER 7 CASH FLOW STATEMENT (IAS 7)
CHAPTER 8 ACCOUNTING POLICY, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (IAS 8)
CHAPTER 9 EVENTS AFTER BALANCE SHEET DATE (IAS 10)
CHAPTER 10 CONSTRUCTION CONTRACTS (IAS 11)
CHAPTER 11 PROPERTY, PLANT AND EQUIPMENT (IAS 16)
CHAPTER 12 REVENUE RECOGNITION (IAS 18)
CHAPTER 13 PROVISIONS, CONTINGENT ASSETS AND CONTINGENT LIABILITIES (IAS 37)
CHAPTER 14 INTANGIBLE ASSETS (IAS 38)
Glossary