1. Auflage - Juni 2010
61,90 Euro
2010. 432 Seiten, Softcover
- Praktikerbuch -
ISBN-10: 0-470-39914-7
ISBN-13: 978-0-470-39914-9 - John Wiley & Sons

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A one-stop resource for understanding and applying current International Financial Reporting Standards

The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it.

It's clear that IFRS is here to stay--get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards.

Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting:
* Authoritative advice and simple explanations of IFRS standards
* Topical arrangement of issues of common interest to financial statement preparers and users
* Extracts from published financial statements illustrating practical implications for applying IFRS
* Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS
* Simple explanations of complex standards

A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry.

Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.

Aus dem Inhalt
Preface.

About the Authors.

Introduction.

1 Introduction to International Financial Reporting Standards.

2 IASB Framework.

3 Presentation of Financial Statements (IAS 1).

4 Inventories (IAS 2).

5 Statement of Cash Flows (IAS 7).

6 Accounting Policies, Changes in Accounting Estimates, and Errors (IAS 8).

7 Events After the Reporting Period (IAS 10).

8 Construction Contracts (IAS 11).

9 Income Taxes (IAS 12).

10 Property, Plant, and Equipment (IAS 16).

11 Leases (IAS 17).

12 Revenue (IAS 18).

13 Employee Benefits (IAS 19).

14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20).

15 The Effects of Changes in Foreign Exchange Rates (IAS 21).

16 Borrowing Costs (IAS 23).

17 Related-Party Disclosures (IAS 24).

18 Accounting and Reporting by Retirement Benefit Plans (IAS 26).

19 Consolidated and Separate Financial Statements (IAS 27).

20 Investments in Associates (IAS 28).

21 Financial Reporting in Hyperinflationary Economies (IAS 29).

22 Interests in Joint Ventures (IAS 31).

23 Financial Instruments: Presentation (IAS 32).

24 Earnings Per Share (IAS 33).

25 Interim Financial Reporting (IAS 34).

26 Impairment of Assets (IAS 36).

27 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37).

28 Intangible Assets (IAS 38).

29 Financial Instruments: Recognition and Measurement (IAS 39).

30 Investment Property (IAS 40).

31 Agriculture (IAS 41).

32 First-Time Adoption of International Financial Reporting Standards (IFRS 1).

33 Share-Based Payment (IFRS 2).

34 Business Combinations (IFRS 3).

35 Insurance Contracts (IFRS 4).

36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5).

37 Exploration for and Evaluation of Mineral Resources (IFRS 6).

38 Financial Instruments: Disclosures (IFRS 7).

39 Operating Segments (IFRS 8).

40 Financial Instruments (IFRS 9).

41 International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs).

Index.