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.
Wiley IFRS : Practical Implementation Guide and Workbook