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IFRSs - A Visual Approach - KPMG

IFRSs - A Visual Approach

By: KPMG (Editor)

Hardcover Published: 30th September 2010
ISBN: 9780230275669
Number Of Pages: 224

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Based on the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) in January 2010, this provides a simplified summary of the main elements - using diagrams for each of the Standards to help the reader visualize the key decisions and choices their application requires.

Preface to the Fourth Editionp. V
List of Abbreviationsp. XI
Disclaimer/clarificationp. XII
Introductionp. 1
The International Financial Reporting Standardsp. 9
Presentation of Financial Statementsp. 11
Inventoriesp. 19
Statement of Cash Flowsp. 23
Accounting Policies, Changes in Accounting Estimates and Errorsp. 27
Events after the Reporting Periodp. 31
Construction Contractsp. 33
Income Taxesp. 35
Property, Plant and Equipmentp. 39
Leasesp. 43
Revenuep. 47
Employee Benefitsp. 49
Accounting for Government Grants and Disclosure of Government Assistancep. 55
The Effects of Changes in Foreign Exchange Ratesp. 57
Borrowing Costsp. 59
Related Party Disclosuresp. 61
Consolidated and Separate Financial Statementsp. 67
Investments in Associatesp. 75
Financial Reporting in Hyperinflationary Economiesp. 79
Interests in Joint Venturesp. 81
Financial Instruments: Presentationp. 85
Earnings per Sharep. 89
Interim Financial Reportingp. 91
Impairment of Assetsp. 95
Provisions, Contingent Liabilities and Contingent Assetsp. 99
Intangible Assetsp. 105
Financial Instruments: Recognition and Measurementp. 109
Investment Propertyp. 119
Agriculturep. 123
First-time Adoption of International Financial Reporting Standardsp. 125
Share-based Paymentp. 133
Business Combinationsp. 143
Insurance Contractsp. 153
Non-current Assets Held for Sale and Discontinued Operationsp. 157
Exploration for and Evaluation of Mineral Resourcesp. 161
Financial Instruments: Disclosuresp. 163
Operating Segmentsp. 169
Financial Instrumentsp. 175
IFRIC Interpretationsp. 179
Changes in Existing Decommissioning, Restoration and Similar Liabilitiesp. 181
Members' Shares in Co-operative Entities and Similar Instrumentsp. 183
Determining whether an Arrangement contains a Leasep. 185
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Fundsp. 187
Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipmentp. 189
Applying the Restatement Approach under IAS 29p. 191
Reassessment of Embedded Derivativesp. 193
Interim Financial Reporting and Impairmentp. 195
Service Concession Arrangementsp. 197
Customer Loyalty Programmesp. 199
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interactionp. 201
Agreements for the Construction of Real Estatep. 203
Hedges of a Net Investment in a Foreign Operationp. 205
Distributions of Non-cash Assets to Ownersp. 207
Transfers of Assets from Customersp. 209
Extinguishing Financial Liabilities with Equity Instrumentsp. 211
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9780230275669
ISBN-10: 0230275664
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 224
Published: 30th September 2010
Publisher: Palgrave Macmillan
Country of Publication: GB
Dimensions (cm): 23.5 x 15.24  x 1.91
Weight (kg): 0.52
Edition Number: 4
Edition Type: Revised