IFRS Primer International GAAP Basics http://www.fishpond.co.nz/Books/IFRS-Primer-International-GAAP-Basics-Irene-M-Wiecek-Nicola-M-Young/9780470483176

By Irene M. Wiecek, Nicola M. Young

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Table of Contents

SECTION 1: Introduction and Reporting Basics 1 Introduction and IAS Framework 2 Presentation of Financial Statements: IAS 1 3 Statement of Cash Flows: IAS 7 4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5 5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37 6 Revenue: IAS 18 SECTION 2: Non-financial Assets 7 Inventories: IAS 2 8 Construction Contracts: IAS 11 9 Agriculture: IAS 41 10 Property, Plant and Equipment: IAS 16 11 Investment Property: IAS 40 12 Exploration for and Evaluation of Mineral Resources: IFRS 6 13 Borrowing Costs: IAS 23 14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S 15 Intangible Assets: IAS 38 16 Impairment of Assets: IAS 36 SECTION 3: Financial Assets and Liabilities 17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7 18 Financial Instruments-Recognition and Measurement: IAS 39 19 Financial Instruments-Presentation: IAS 32 20 Financial Instruments-Disclosure: IFRS 7 SECTION 4: Special Topics 21 Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8 22 Events After the Reporting Period: IAS 10 23 Income Taxes: IAS 12 24 Leases: IAS 17 25 Employee Benefi ts: IAS 19 26 Related Party Disclosures: IAS 24 27 Earnings per Share: IAS 33 28 Interim Financial Reporting: IAS 34 29 Share-based Payment: IFRS 2 SECTION 5 Reporting Entity 30 Investments in Associates: IAS 28 31 Business Combinations: IFRS 3 32 Consolidated and Separate Financial Statements: IAS 27 33 Interests in Joint Ventures: IAS 31 34 Operating Segments: IFRS 8 35 The Effects of Changes in Foreign Exchange Rates: IAS 21 SECTION 6: Specialized Applications 36 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29 37 First-time Adoption of International Financial Reporting Standards: IFRS 1