International Financial Reporting Standards (IFRS) Workbook and GuidePractical insights, Case studies, Multiple-choice questions, Illustrations
International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/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 the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Chapter 1. Introduction to International Financial Reporting Standards. 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 Estimates and 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 (IAS 27). 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 and Similar 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 Contingent Assets (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 Financial Reporting 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 Discontinued Operations (IFRS 5). Chapter 39. Exploration for and Evaluation of Mineral Resources (IFRS 6). Chapter 40. Financial Instruments: Disclosures (IFRS 7). Index.
ABBAS ALI MIRZA is a partner with Deloitte & Touche (ME) based in Dubai. He has had a distinguished career in accounting and auditing internationally, is a frequent speaker at major global conferences, and has held many positions of repute in the accounting profession globally, including Chairman of the 21st session of the United Nations' Intergovernmental Working Group of Experts on International Accounting and Reporting (ISAR) at UNCTAD in Geneva. GRAHAM J. HOLT is Principal Lecturer of Accounting and Finance at the Manchester Metropolitan University Business School in the United Kingdom. He is coauthor of an IFRS text, contributor to 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 accounting for financial instruments under both IFRS and U.S. GAAP and has extensive international experience of accounting and reporting issues relating to financial instruments and financial institutions from his time as project manager for financial instruments at IASB.
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards, IAS), the need to understand these new standards increases. The IFRS Workbook and Guide includes illustrative examples, worked case studies, practical insights, and multiple-choice questions with solutions that greatly facilitate understanding of the practical issues involved in applying these complex standards. Designed with the needs of the user in mind, it covers important topics and developments, including: An introduction to IASB and the worldwide adoption of IFRS The IASB Framework All IAS and IFRS still in force up to IFRS 7, including: Presentation of Financial Statements (IAS 1) Cash Flow Statements (IAS 7) Financial Instruments Presentation (IAS 32) Recognition and Measurement (IAS 39) Disclosures (IFRS 7) Earnings per Share (IAS 33) Impairment of Assets (IAS 36) Provisions, Contingent Liabilities and Contingent Assets (IAS 37) Intangible Assets (IAS 38) First-time Adoption of IFRS (IFRS 1) Share-based Payment (IFRS 2) Business Combinations (IFRS 3) Insurance Contracts (IFRS 4) Exploration for and Evaluation of Mineral Resources (IFRS 6) All SIC and IFRIC Interpretations still in force up to IFRIC 9
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