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Preface xi About the authors xiii Acknowledgements xv Part 1. Conceptual Framework 1 1. The IASB and its Conceptual Framework 3 Part 2. Elements 21 2. Shareholders equity: share capital and reserves 23 3. Fair value measurement 67 4. Revenue 99 5. Provisions, contingent liabilities and contingent assets 139 6. Income taxes 169 7. Financial instruments 215 8. Share-based payment 263 9. Inventories 287 10. Employee benefits 319 11. Property, plant and equipment 355 12. Leases 411 13. Intangible assets 461 14. Business combinations 503 15. Impairment of assets 565 16. Accounting for mineral resources 613 17. Agriculture 633 Part 3. Disclosure 661 18. Financial statement presentation 663 19. Statement of cash flows 707 20. Earnings per share 751 21. Operating segments 767 22. Related party disclosures 799 Part 4. Economic entities 811 23. Consolidation: controlled entities 813 24. Consolidation: wholly owned subsidiaries 833 25. Consolidation: intragroup transactions 889 26. Consolidation: non-controlling interest 941 27. Consolidation: other issues 1003 28. Translation of the financial statements of foreign entities 1069 29. Associates and joint ventures 1111 30. Joint arrangements 1153
Ruth Picker BA, FCA, FSIA, FCPA, is Global Leader, GlobalIFRS Services, Global Professional Practice, with Ernst &Young. Ruth has 29 years experience with Ernst & Youngand has held various leadership roles during this time. Up untilJune 2009, Ruth was Managing Partner Melbourne and theOceania Team Leader of Climate Change and Sustainability Services.Prior to this role, Ruth was a senior partner in the TechnicalConsulting Group, Global IFRS and the firm s ProfessionalPractice Director (PPD) responsible for directing the firm saccounting and auditing policies with the ultimate authority onaccounting and auditing issues. She is a member of Ernst &Young s Global IFRS Policy Committee. Ruth s authoritative insight and understanding ofaccounting policy and regulation was acknowledged through herappointment to the International Financial ReportingInterpretations Committee (IFRIC), the official interpretative armof the International Accounting Standards Board. She is currently amember of the IFRIC and the only Australian on that body. Ruth was responsible for the preparation of Ernst &Young s Corporate Governance Series (which includes guidancefor directors and results of numerous corporate governance surveys)and subsequent advice to a number of entities in both the privateand public sectors on the application of corporate governance. Ruth has conducted numerous Directors Schools for listed company boards. These schools weredesigned by Ruth and are aimed at enhancing the financial literacyof listed company board members. She is a frequent speaker andauthor on accounting issues and has been actively involved in theAustralian accounting standard-setting process, being a past memberand former deputy chair of the Australian Accounting StandardsBoard (AASB) and having served on the Urgent Issues Group for 3years. She has been a long-standing lecturer and Task Force memberfor the Securities Institute of Australia, serving thatorganisation for 17 years. Her written articles have been published in a number ofpublications, and she is frequently quoted in the media onaccounting and governance issues. In November 2000, Ruth was awarded the inaugural LynneSutherland Award an Ernst & Young award createdto recognise those people at Ernst & Young who contribute tothe development and retention of women and who support and enhancethe ability of Ernst & Young to attract and retain talentedpeople. Ken Leo BCom (Hons), MBA, has been an academic for over40 years, including 20 years as Professor of Accounting at aUniversity in Western Australia. During this time he has taughtcompany accounting to undergraduate and postgraduate students. Hehas been involved in writing books published by John Wiley &Sons since 1981, and has also written books and monographs forother organisations, including CPA Australia, Group of 100 and theAustralian Accounting Research Foundation. As a founding member ofthe Urgent Issues Group in 1995, he served on this body until 2001.He subsequently served on the Australian Accounting Standards Boardfrom 2002 to 2007, and was deputy chairman for some of thattime. Janice Loftus BBus, MCom (Hons), is a senior lecturer inaccounting at the University of Adelaide, South Australia. Herteaching interests are in the area of financial accounting and shehas written several study guides for distance learning programs.Janice s research interests are in the area of financialreporting. She co-authored Accounting Theory Monograph 11 onsolvency and cash condition with Professor M.C. Miller. She hasnumerous publications on international financial reportingstandards, risk reporting, solvency, earnings management, socialand environmental reporting, and developments in standard settingin Australian and international journals. Janice co-authoredAccounting: Building Business Skills published by JohnWiley & Sons. She is the editor of Financial Reporting,Regulation and Governance . Prior to embarking on an academiccareer, Janice held several senior accounting positions inAustralian and multinational corporations. Victoria Wise BCom, MEcon, PhD, FCPA, FPNA, is aProfessor in the School of Accounting, Economics and Finance atDeakin University, Australia. During her 20 years as an academicshe has taught financial accounting and auditing to undergraduate,honours and postgraduate students. Victoria has more than 130publications including books and book chapters, refereed andprofessional journal articles and conference proceedings. Herjournal articles focus on international financial reportingstandards, corporate governance and regulatory issues, and publicsector and small business financial reporting. Her current researchinterests include corporate regulation and governance. Kerry Clark BCom, CA, Executive Director Technical Consulting Group, Global IFRS. Kerry has 17 years experience with Ernst & Young and is currently on secondment tothe Ernst & Young Calgary office in Canada, assisting many ofCanada s largest oil and gas companies in their conversion toIFRS. Prior to this she was a key member of the TechnicalConsulting Group, Global IFRS in the Ernst & Young Melbourneoffice in Australia where she was responsible for advising clientson the application of IFRS to complex transactions. Kerry has beeninvolved in the authoring of many Ernst & Young publicationsand Charter magazine articles and assisted Ruth Picker inconducting Directors Schools for listedcompany boards. She has also spoken on accounting issues in manydifferent forums.