A student's guide to international financial reporting standards / Clare Finch
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TextPublication details: Wokingham : Kaplan Publishing, 2012 Edition: 3rd edDescription: vi, 418 p. ; col. ill. ; 24 cmISBN: 9780857327628Subject(s): Financial statements--Standards | Financial statements | International finance--Standards | Accounting--StandardsDDC classification: 657.30218 FIN
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| 657.3 GRA The interpretation of financial statements : the classic 1937 edition / | 657.3 PEN Company accounts | 657.3 SIC Finance for non-financial managers | 657.30218 FIN A student's guide to international financial reporting standards / | 657.4076 ROB CIMA paper F2 | 657.42 COS Cost accounting in Australia : a managerial emphasis | 657.42 IZH Accounting, costing, and management / |
CONTENT
CHAPTER 1 Starting out
1 Accounting standards - where we are and why?
2 IAS 1 Presentation of financial statements
3 IAS 2 Inventory
4 IAS 7 Cash flow statements
5 IAS 8 Accounting policies, changes in accounting estimates and errors
6 IAS 10 Events after the Reporting Period*
7 IAS 16 Property, plant and equipment
8 IAS 18 Revenue
9 IAS 37 Provisions, contingent assets and contingent liabilities
10 Intangible assets
11 Fair value measurement
CHAPTER 2 For the more advanced student
12 IAS 11 Construction contracts
13 IAS 12 Income taxes
14 IAS 17 Leases
15 IAS 20 Accounting for government grants and disclosure of government assistance
16 IAS 23 Borrowing costs
17 IAS 33 Earnings per share
18 IAS 36 Impairment of assets
19 IAS 40 Investment property
20 IFRS 5 Discontinued operations and presentation of assets held for sale
21 IAS 32 Financial instruments: presentation
22 IFRS 9 Financial instruments: the basics
23 IFRS 7 Financial instruments: disclosures
CHAPTER 3 For those interested in group accounts
24 IFRS 3 (revised) Business combinations
25 IFRS 10 Consolidated financial statements
26 IAS 28 Investments in associates
27 IFRS 11 Joint arrangements
28 IFRS 12 Disclosure of interests in other entities
29 IAS 7 Group statements of cash flow
30 IAS 27 Separate financial statements
CAHPTER 4 For the seriously advanced!
31 IAS 19 Employee benefits
32 IAS 21 The effects of changes in foreign exchange rates
33 IAS 24 Related party disclosures
34 IAS 29 Financial reporting in hyper-inflationary economies
35 IAS 34 Interim financial reporting
36 IAS 41 Agriculture
37 IFRS 1 First-time adoption of international financial reporting standards
38 IFRS 2 Share-based payments
39 IFRS 4 Insurance contracts
40 IFRS 6 Exploration for and evaluation of mineral resources
41 IFRS 8 Operating segments
42 IFRS 9 Financial instruments - more complex Issues
43 IAS 39 Financial instruments recognition and measurement
Includes index
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