International Financial Reporting Standards (IFRS) Workbook and Guide
Practical insights, Case studies, Multiple-choice questions, Illustrations
Published on 2. August 2006
512 pages
978-0-471-79458-5 (ISBN)
Description
International Financial Reporting Standards (IFRS) Workbook andGuide is a one stop resource for understanding and applyingcurrent International Financial Reporting Standards (IFRS) andoffers:
* Easy-to-understand explanations of all IFRSs/IASs andIFRICs/SICs issued by the IASB/IASC up to March 2006
* Illustrative examples
* Practical insights
* Worked case studies
* Multiple-choice questions with solutions
Technically reviewed by Liesel Knorr, Secretary General of theGerman Accounting Standards Committee and former technical directorof the International Accounting Standards Committee (IASC).
Forewords by:
Sir David Tweedie, Chairman of the International AccountingStandards Board (IASB)
Philippe Richard, Secretary General of the InternationalOrganization of Securities Commissions (IOSCO)
More details
Other editions
Additional editions
Abbas Ali Mirza | Graham J. Holt | Magnus Orrell
International Financial Reporting Standards (IFRS) Workbook and Guide
Practical insights, Case studies, Multiple-choice questions, Illustrations
Book
05/2006
1st Edition
Wiley
€32.90
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Persons
ABBAS ALI MIRZA is a partner with Deloitte & Touche (ME)based in Dubai. He has had a distinguished career in accounting andauditing internationally, is a frequent speaker at major globalconferences, and has held many positions of repute in theaccounting profession globally, including Chairman of the 21stsession of the United Nations' Intergovernmental Working Group ofExperts on International Accounting and Reporting (ISAR) at UNCTADin Geneva.
GRAHAM J. HOLT is Principal Lecturer of Accounting andFinance at the Manchester Metropolitan University Business Schoolin the United Kingdom. He is coauthor of an IFRS text, contributorto academic publications, author of professional journal papers,and examiner for the Association of Chartered Certified Accountants(ACCA), UK.
MAGNUS ORRELL is in the national office of Deloitte &Touche LLP in the United States. He specializes in the accountingfor financial instruments under both IFRS and U.S. GAAP and hasextensive international experience of accounting and reportingissues relating to financial instruments and financial institutionsfrom his time as project manager for financial instruments atIASB.
Content
Chapter 1. Introduction to International Financial ReportingStandards.
Chapter 2. IASB Framework.
Chapter 3. Presentation of Financial Statements (IAS 1).
Chapter 4. Inventories (IAS 2).
Chapter 5. Cash Flow Statements (IAS 7).
Chapter 6. Accounting Policies, changes in Accounting Estimatesand Errors (IAS 8).
Chapter 7. Events After the Balance Sheet Date (IAS 10).
Chapter 8. Constructing Contracts (IAS 11).
Chapter 9. Income Taxes (IAS 12).
Chapter 10. Segment Reporting (IAS 14).
Chapter 11. Property, Plant, and Equipment (IAS 16).
Chapter 12. Leases (IAS 17).
Chapter 13. Revenue (IAS 18).
Chapter 14. Employee Benefits (IAS 19).
Chapter 15. Assistance (IAS 20).
Chapter 16. The Effects of Changes in Foreign Exchange Rates(iAS 21).
Chapter 17. Borrowing costs (IAS 23).
Chapter 18. Related Party Disclosure (IAS 24).
Chapter 19. Accounting and Reporting by Retirement Benefit Plans(IAS 26).
Chapter 20. Consolidated and Separate Financial Statements (IAS27).
Chapter 21. Investments in Associates (IAS 28).
Chapter 22. Financial Reporting in Hyperinflationary Economies(IAS 29).
Chapter 23. Disclosures in the Financial Statements of Banks andSimilar Financial Institutions (IAS 30).
Chapter 24. Interests in Joint Ventures (IAS 31).
Chapter 25. Financial Instruments: Presentation (IAS 32).
Chapter 26. Financial Instruments: Recognition and Measurement(IAS 39).
Chapter 27. Earnings per Share (IAS 33).
Chapter 28. Interim Financial Reporting (IAS 34).
Chapter 29. Impairment of Assets (IAS 36).
Chapter 30. Provision, Contingent Liabilities, and ContingentAssets (IAS 37).
Chapter 31. Intangible Assets (IAS 38).
Chapter 32. Investment Property (IAS 40).
Chapter 33. Agriculture (IAS 31).
Chapter 34. First-Time Adoption of International FinancialReporting Standards (IFRS 1).
Chapter 35. Share -Based Payments (IFRS 2).
Chapter 36. Business Combinations (IFRS 3).
Chapter 37. Insurance Contracts (IFRS 4).
Chapter 38. Noncurrent Assets Held for Sale and DiscontinuedOperations (IFRS 5).
Chapter 39. Exploration for and Evaluation of Mineral Resources(IFRS 6).
Chapter 40. Financial Instruments: Disclosures (IFRS 7).
Index.
