Wiley International Trends in Financial Reporting under IFRS : Including Comparisons with US GAAP, China GAAP, and India Accounting Standards
Wiley International Trends in Financial Reporting under IFRS : Including Comparisons with US GAAP, China GAAP, and India Accounting Standards
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Author(s): Ankarath, Nandakumar
Mirza, Abbas A.
ISBN No.: 9781119197102
Pages: 816
Year: 201509
Format: E-Book
Price: $ 193.58
Status: Out Of Print

Preface ix Acknowledgments xi About the Authors xiii About the Contributors xv SECTION I: INTRODUCTION TO IFRS AND IASB FRAMEWORK 1 Chapter 1: Introduction to International Financial Reporting Standards 3 Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements 13 SECTION II: PRESENTATION OF FINANCIAL STATEMENTS 17 Chapter 3: Presentation of Financial Statements (IAS 1) 19 Chapter 4: Statement of Cash Flows (IAS 7) 55 Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) 65 Chapter 6: Events after the Reporting Date (IAS 10) 73 SECTION III: REVENUE 81 Chapter 7: Revenue (IAS 18) 83 Chapter 8: Construction Contracts (IAS 11) 95 Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 99 Chapter 10: Agriculture (IAS 41) 105 SECTION IV: NONCURRENT ASSETS, PROVISIONS, CURRENT LIABILITIES AND ASSETS 109 Chapter 11: Property, Plant and Equipment (IAS 16) 111 Chapter 12: Borrowing Costs (IAS 23) 131 Chapter 13: Provisions, Contingent Liabilities and Contingent Assets (IAS 37) 143 Chapter 14: Intangible Assets (IAS 38) 159 Chapter 15: Investment Property (IAS 40) 179 SECTION V: INVESTMENTS IN ASSOCIATES, JOINT VENTURES, SUBSIDIARIES, IMPAIRMENT OF ASSETS AND BUSINESS COMBINATIONS 191 Chapter 16: Consolidated Financial Statements and Separate Financial Statements (IAS 27) 193 Chapter 17: Investments in Associates (IAS 28) 215 Chapter 18: Interests in Joint Ventures (IAS 31) 219 Chapter 19: Impairment of Assets (IAS 36) 249 Chapter 20: Business Combinations (IFRS 3) 263 Chapter 21: Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) 281 SECTION VI: FINANCIAL INSTRUMENTS 289 Chapter 22: Financial Instruments: Presentation (IAS 32) 291 Chapter 23: Financial Instrument: Recognition and Measurement (IAS 39) 293 Chapter 24: Financial Instrument Disclosures (IFRS 7) 297 SECTION VII: EMPLOYEE BENEFITS AND SHARE-BASED PAYMENTS 329 Chapter 25: Employee Benefits (IAS 19) 331 Chapter 26: Share-Based Payments (IFRS 2) 363 SECTION VIII: STANDARDS APPLICABLE TO PUBLIC LISTED COMPANIES 373 Chapter 27: Earnings per Share (IAS 33) 375 Chapter 28: Interim Financial Reporting (IAS 34) 383 Chapter 29: Operating Segments (IFRS 8) 397 SECTION IX: INDUSTRY-SPECIFIC STANDARDS AND STANDARDS APPLICABLE IN SPECIFIC SITUATIONS 427 Chapter 30: Accounting and Reporting by Retirement Benefit Plans (IAS 26) 429 Chapter 31: Financial Reporting in Hyperinflationary Economies (IAS 29) 433 Chapter 32: First-Time Adoption of International Financial Reporting Standards (IFRS 1) 437 Chapter 33: Insurance Contracts (IFRS 4) 445 Chapter 34: Exploration for and Evaluation of Mineral Resources (IFRS 6) 465 SECTION X: OTHER GENERAL STANDARDS 489 Chapter 35: Inventories (IAS 2) 491 Chapter 36: Income Taxes (IAS 12) 505 Chapter 37: Leases (IAS 17) 541 Chapter 38: The Effects of Changes in Foreign Exchange Rates (IAS 21) 553 Chapter 39: Related Party Disclosures (IAS 24) 563 APPENDICES: STANDARDS ISSUED BUT NOT EFFECTIVE IMMEDIATELY WITH EARLIER APPLICATION PERMISSIBLE 577 Appendix A: Financial Instruments (IFRS 9) 579 Appendix B: New IFRS Issued and Amendments to Existing Standards Effective in 2011 and Later Years 587 APPENDICES: COMPARISON OF IFRS TO OTHER ACCOUNTING STANDARDS 599 Appendix C: Comparison of IFRS with US GAAP 601 Appendix D: Comparison of IFRS with India Accounting Standards 633 Appendix E: Comparison of IFRS with China GAAP 707 Index 783.


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