International Financial Reporting Standards (Thorogood Reports)

Cover......Page 1
Contents......Page 7
The author......Page 5
Title page......Page 3
1 Introduction......Page 13
2 The Framework, financial statements, accounting concepts and policies......Page 33
3 Presentation of financial statements – IAS 1......Page 45
4 Accounting policies changes inaccounting estimates and errors– IAS 8......Page 55
5 Events after the reporting period– IAS 10......Page 61
6 Related party disclosures – IAS 24......Page 65
7 First-time adoption of IFRS– IFRS 1......Page 71
8 Interim financial reporting– IAS 34......Page 75
9 Revenue – IAS 18......Page 81
10 The effects of changes in foreign exchange rates – IAS 21......Page 87
11 Employee benefits – IAS 19......Page 95
12 Share based payment – IFRS 2......Page 105
13 Borrowing costs – IAS 23......Page 111
14 Accounting for government grants – IAS 20......Page 117
15 Income taxes/currenttax/deferred tax – IAS 12......Page 123
16 Non-current Assets Held for Saleand Discontinued Operations – IFRS 5......Page 133
17 Earnings per share – IAS 33......Page 139
18 Property plant and equipment – IAS16......Page 147
19 Investment property – IAS 40......Page 157
20 Intangible Assets – IAS 38......Page 163
21 Impairment of assets – IAS 36......Page 175
22 Inventories/Stock – IAS 2......Page 187
23 Construction contracts/Long term WIP – IAS 11......Page 193
24 Leases – off balance sheet finance – IAS 17......Page 201
25 Provisions, contingent liabilities and contingent assets – IAS 37......Page 213
26 Statement of cash flows – (cashflow statements) – IAS 7......Page 225
27 Business combinations – IFRS 3......Page 233
28 Consolidated and separate financial statements – IAS 27......Page 243
29 Accounting for investments inassociates – IAS 28......Page 249
30 Financial reporting of interests in joint ventures – IAS 31......Page 255
31 Operating segments – IFRS 8......Page 263
32 Financial instruments –disclosure and presentation – IAS 32......Page 269
33 Financial Instruments: recognition and measurement – IAS 39......Page 275
34 Financial Instruments: disclosures – IFRS 7......Page 291
35 Accounting and reporting by retirement benefit plans – IAS 26......Page 297
36 Insurance contracts – IFRS 4......Page 303
37 Exploration for and Evaluation of Mineral Resources – IFRS 6......Page 313
38 Agriculture – IAS 41......Page 321
39 Other financial reporting in hyperinflationary economies – IAS 29......Page 327
40 Summary of IFRIC’s......Page 331
41 Basic financial statements and other issues......Page 341
Other titles from Thorogood......Page 377