IFRSs

A Visual Approach

By: KPMG (Editor)

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Hardcover | 30 September 2010 | Edition Number 4

At a Glance

Hardcover
224 Pages

Edition Type
Revised

Dimensions(cm)
24 x 15.8 x 1.8

Hardcover

$146.99

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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.

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You Can Find This Book In

Non-Fiction Accounting & Finance Accounting Financial Reporting Management Accounting & Bookkeeping Financial Accounting Finance Corporate Finance Economics

Preface to the Fourth Edition	p. V
List of Abbreviations	p. XI
Disclaimer/clarification	p. XII
Introduction	p. 1
The International Financial Reporting Standards	p. 9
Presentation of Financial Statements	p. 11
Inventories	p. 19
Statement of Cash Flows	p. 23
Accounting Policies, Changes in Accounting Estimates and Errors	p. 27
Events after the Reporting Period	p. 31
Construction Contracts	p. 33
Income Taxes	p. 35
Property, Plant and Equipment	p. 39
Leases	p. 43
Revenue	p. 47
Employee Benefits	p. 49
Accounting for Government Grants and Disclosure of Government Assistance	p. 55
The Effects of Changes in Foreign Exchange Rates	p. 57
Borrowing Costs	p. 59
Related Party Disclosures	p. 61
Consolidated and Separate Financial Statements	p. 67
Investments in Associates	p. 75
Financial Reporting in Hyperinflationary Economies	p. 79
Interests in Joint Ventures	p. 81
Financial Instruments: Presentation	p. 85
Earnings per Share	p. 89
Interim Financial Reporting	p. 91
Impairment of Assets	p. 95
Provisions, Contingent Liabilities and Contingent Assets	p. 99
Intangible Assets	p. 105
Financial Instruments: Recognition and Measurement	p. 109
Investment Property	p. 119
Agriculture	p. 123
First-time Adoption of International Financial Reporting Standards	p. 125
Share-based Payment	p. 133
Business Combinations	p. 143
Insurance Contracts	p. 153
Non-current Assets Held for Sale and Discontinued Operations	p. 157
Exploration for and Evaluation of Mineral Resources	p. 161
Financial Instruments: Disclosures	p. 163
Operating Segments	p. 169
Financial Instruments	p. 175
IFRIC Interpretations	p. 179
Changes in Existing Decommissioning, Restoration and Similar Liabilities	p. 181
Members' Shares in Co-operative Entities and Similar Instruments	p. 183
Determining whether an Arrangement contains a Lease	p. 185
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	p. 187
Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment	p. 189
Applying the Restatement Approach under IAS 29	p. 191
Reassessment of Embedded Derivatives	p. 193
Interim Financial Reporting and Impairment	p. 195
Service Concession Arrangements	p. 197
Customer Loyalty Programmes	p. 199
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	p. 201
Agreements for the Construction of Real Estate	p. 203
Hedges of a Net Investment in a Foreign Operation	p. 205
Distributions of Non-cash Assets to Owners	p. 207
Transfers of Assets from Customers	p. 209
Extinguishing Financial Liabilities with Equity Instruments	p. 211
Table of Contents provided by Ingram. All Rights Reserved.

IFRSs

A Visual Approach

At a Glance

Hardcover

Shipping

How to return your order

Defective items

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