International Financial Reporting Standards (Fourth Edition) : a Practical Guide / Hennie Van Greuning

Cover
Contents
Foreword
Acknowledgments
Introduction
PART I PRESENTATION
Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements
Chapter 2 IFRS 1 First45;Time Adoption of IFRS
Chapter 3 IAS 1 Presentation of Financial Statements
Chapter 4 IAS 7 Cash Flow Statements
Chapter 5 IAS 8 Accounting Policies44; Changes in Accounting Estimates44; and Errors
PART II GROUP STATEMENTS
Chapter 6 IFRS 3 Business Combinations
Chapter 7 IAS 27 Consolidated and Separate Financial Statements
Chapter 8 IAS 28 Investments in Associates
Chapter 9 IAS 31 Interests in Joint Ventures
PART III BALANCE SHEET AND INCOME STATEMENT
Chapter 10 IFRS 2 Share45;Based Payment
Chapter 11 IFRS 4 Insurance Contracts
Chapter 12 IAS 2 Inventories
Chapter 13 IAS 11 Construction Contracts
Chapter 14 IAS 12 Income Taxes
Chapter 15 IAS 16 Property44; Plant44; and Equipment
Chapter 16 IAS 17 Leases
Chapter 17 IAS 18 Revenue
Chapter 18 IAS 19 Employee Benefits
Chapter 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
Chapter 20 IAS 21 The Effects of Changes in Foreign Exchange Rates
Chapter 21 IAS 23 Borrowing Costs
Chapter 22 IAS 36 Impairment of Assets
Chapter 23 IAS 37 Provisions44; Contingent Liabilities44; and Contingent Assets
Chapter 24 IAS 38 Intangible Assets
Chapter 25 IAS 39 Financial Instruments58; Recognition and Measurement
Chapter 26 IAS 40 Investment Property
Chapter 27 IAS 41 Agriculture
PART IV DISCLOSURE
Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations
Chapter 29 IAS 10 Events After the Balance Sheet Date
Chapter 30 IAS 14 Segment Reporting
Chapter 31 IAS 24 Related45;Party Disclosures
Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans
Chapter 33 IAS 29 Financial Reporting in Hyperinflationary Economies
Chapter 34 IAS 32 Financial Instruments58; Presentation
Chapter 35 IAS 33 Earnings per Share
Chapter 36 IAS 34 Interim Financial Reporting
Chapter 37 IFRS 6 Exploration for and Evaluation of Mineral Resources
Chapter 38 IFRS 7 Financial Instruments58; Disclosures
About the Author
Last Page

Now in its fourth edition, and with translations into 13 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. All of the standards issued by the International Accounting Standards Board (IASB) through 31 May 2006 are included in this book

eng.