Wiley IFRS: Practical Implementation Guide and Workbook
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Wiley IFRS Practical Implementation Guide and Workbook Second EditionA one-stop resource for understanding and applying current International Financial Reporting StandardsThe year 2007 proved to be yet another historic year of watershed events for the International Financial Reporting Standards (IFRS) firstly, due to the announcement in November 2007 by the US SEC to allow foreign private issuers to enter the US capital market using IFRS-compliant financial statements without reconciling to US GAAP and secondly, on its achieving extraordinary acceptance globally with over 100 countries requiring or permitting IFRS by the end of 2007, a remarkable achievement in terms of global acceptance of IFRS. Commenting on how many more countries are expected to adopt IFRS by 2011, Sir David Tweedie, chairman of the IASB, remarked, "we reckon by about 2011, there'll be 150—all the major economies." (Accountancy, January 2008)The Second Edition of this quick-reference IFRS guide includes easy-to-understand IFRS/IAS explanations, practical insights, case studies and illustrations and features:Up-to-date coverage of all extant IASB Standards (IAS 1 to 41 and IFRS 1 to 8) and all IFRICS from 1 to 14; coverage includes all new and revised IFRS issued up until February 2008, with discussion of IFRS 8 (Operating Segments) and the recent revisions to IAS 1, IAS 27, IAS 32, IFRS 2, and IFRS 3 Lucid explanations of the IASB standards, supplemented with simple examples and easy-to-apply illustrations, for quick understanding of IFRS/IAS standards and IFRIC/SIC interpretationsMultiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS IAS standardsCase studies with solutions that illustrate the practical application of the IFRS/IAS "Practical Insights" into implementation and application of the IFRS/IASExtracts from published financial statements to illustrate real-life application of the IASB standards
1. Introduction to International Financial Reporting Standards. 2. IASB Framework. 3. Presentation of Financial Statements (IAS 1). 4. Inventories (IAS 2). 5. Cash Flow Statements (IAS 7). 6. Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8). 7. Events After the Balance Sheet Date (IAS 10). 8. Construction Contracts (IAS 11). 9. Income Taxes (IAS 12). 10. Segment Reporting (IAS 14). Appendix: Operating Segments (IFRS 8). 11. Property, Plant, and Equipment (IAS 16). 12. Leases (IAS 17). 13. Revenue (IAS 18). 14. Employee Benefits (IAS 19). 15. Accounting for Government Grants and Disclosure of Government Assistance (IAS 20). 16. The Effects of Changes in Foreign Exchange Rates (IAS 21). 17. Borrowing Costs (IAS 23). 18. Related-Party Disclosures (IAS 24). 19. Accounting and Reporting by Retirement Benefit Plans (IAS 26). 20. Consolidated and Separate Financial Statements ( IAS 27). 21. Investments in Associates (IAS 28). 22. Financial Reporting in Hyperinflationary Economies (IAS 29). 23. Interests in Joint Ventures (IAS 31). 24. Financial Instruments: Presentation (IAS 32). 25. Financial Instruments: Recognition and Measurement (IAS 39). 26. Earnings Per Share (IAS 33). 27. Interim Financial Reporting (IAS 34). 28. Impairment of Assets (IAS 36). 29. Provisions, Contingent Liabilities, and Contingent Assets (IAS 37). 30. Intangible Assets (IAS 38). 31. Investment Property (IAS 40). 32. Agriculture (IAS 41). 33. First-Time Adoption of International Financial Reporting Standards (IFRS 1). 34. Share-Based Payments (IFRS 2). 35. Business Combinations (IFRS 3). 36. Insurance Contracts (IFRS 4). 37. Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5). 38. Exploration for and Evaluation of Mineral Resources (IFRS 6). 39. Financial Instruments: Disclosures (IFRS 7). Index.
