Abbas A. Mirza, Graham Holt, Liesel Knorr

Wiley Ifrs

Practical Implementation Guide and Workbook

• Broschiertes Buch

Produktbeschreibung

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable.

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Produktdetails

• Verlag: Wiley & Sons
• Artikelnr. des Verlages: 14564791000
• 3. Aufl.
• Seitenzahl: 608
• Erscheinungstermin: 5. April 2011
• Englisch
• Abmessung: 280mm x 216mm x 32mm
• Gewicht: 1358g
• ISBN-13: 9780470647912
• ISBN-10: 0470647914
• Artikelnr.: 29930175

Autorenporträt

Said Mirza is a believer in God who accepts the Qur'an as God's clear, complete and preserved word. He rejects traditional Islam, which isrepugnant to the letter and spirit of the Qur'an.As a Qur'an-alone believer, he is following God's command to call men towards God and prepare for the inevitable Day of Judgment.

Inhaltsangabe

Forewords to First Edition vii
Preface xi
Acknowledgements xiii
About the Authors xv
1 Introduction to International Financial Reporting Standards 1
2 IASB Framework 11
3 Presentation of Financial Statements (IAS 1) 17
4 Inventories (IAS 2) 31
5 Statement of Cash Flows (IAS 7) 41
6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
59
7 Events After the Reporting Period (IAS 10) 73
8 Construction Contracts (IAS 11) 81
9 Income Taxes (IAS 12) 93
10 Property, Plant, and Equipment (IAS 16) 113
11 Leases (IAS 17) 123
12 Revenue (IAS 18) 139
13 Employee Benefits (IAS 19) 155
14 Accounting for Government Grants and Disclosure of Government Assistance
(IAS 20) 171
15 The Effects of Changes in Foreign Exchange Rates (IAS 21) 179
16 Borrowing Costs (IAS 23) 191
17 Related-Party Disclosures (IAS 24) 199
18 Accounting and Reporting by Retirement Benefit Plans (IAS 26) 213
19 Consolidated and Separate Financial Statements (IAS 27) 221
20 Investments in Associates (IAS 28) 233
21 Financial Reporting in Hyperinflationary Economies (IAS 29) 245
22 Interests in Joint Ventures (IAS 31) 251
23 Financial Instruments: Presentation (IAS 32) 263
24 Financial Instruments: Recognition and Measurement (IAS 39) 287
25 Earnings Per Share (IAS 33) 339
26 Interim Financial Reporting (IAS 34) 355
27 Impairment of Assets (IAS 36) 363
28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) 379
29 Intangible Assets (IAS 38) 393
30 Investment Property (IAS 40) 407
31 Agriculture (IAS 41) 415
32 First-Time Adoption of International Financial Reporting Standards (IFRS
1) 425
33 Share-Based Payments (IFRS 2) 445
34 Business Combinations (IFRS 3) 463
35 Insurance Contracts (IFRS 4) 483
36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) 491
37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 503
38 Financial Instruments: Disclosures (IFRS 7) 511
39 Operating Segments (IFRS 8) 531
40 Financial Instruments (IFRS 9) 537
41 IFRS for SMEs 551
Answers for Multiple-Choice Questions 567
Index 571

Rezensionen

'...easy-to-understand explanations of IFRS/IAS standards...indispensable guide for finance professionals, auditors, financial analysts and candidates preparing for the IFRS/IAS certification.' -- Finance & Management Faculty, March 2011