Wiley International Trends in Financial Reporting under IFRS (PDF)

Preface Acknowledgments Section I Chapter 1: Introduction to International Financial Reporting Standards (IFRS) Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements Section II Chapter 3: Presentation of Financial Statements (IAS 1) Chapter 4: Statement of Cash Flows (IAS 7) Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors, IAS 8 Chapter 6: Events After the Reporting Date, IAS 10 Section II: Extracts from Published Financial Statements of Public Companies Section III Chapter 7: Revenue, IAS 18 Chapter 8: Construction Contracts, IAS 11 Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance, IAS 20 (including parts of IAS 41 that deal with 'government grants' relating to 'biological assets') Section III: Extracts from Published Financial Statements Section IV Chapter 10: Property, Plant and Equipment, IAS 16 Chapter 11: Borrowing Costs, IAS 23 Chapter 12: Provisions, Contingent Liabilities and Contingent Assets, IAS 37 Chapter 13: Intangible Assets, IAS 38 Chapter 14: Investment Property, IAS 40 Section IV: Extracts from Published Financial Statements Section V Chapter 15: Consolidated Financial Statements and Separate Financial Statements, IAS 27 Chapter 16: Investments in Associates, IAS 28 Chapter 17: Interests in Joint Ventures, IAS 31 Chapter 18: Impairment of Assets, IAS 36 Chapter 18: Business Combinations, IFRS 3 Chapter 19: Non-current Assets Held for Sale and Discontinued Operations, IFRS 5 Section V: Extracts from Published Financial Statements Chapter 17: Interests in Joint Ventures, IAS 31 Chapter 20: Non-currents Held For Sale and Discontinued Operations, IFRS 5 Section VI Chapter 21: Financial Instruments: Presentation, IAS 32 Chapter 22: Financial Instrument-Recognition and Measurement, IAS 39 Chapter 23: Financial Instrument Disclosures, IFRS 7 Section VI: Extracts from Published Financial Statements Section VI: Appendix Financial Instruments, IFRS 9 (Issued in

ABBAS ALI MIRZA, CPA, ACA, AICWA, is a Partner inDeloitte & Touche, Dubai, UAE, and a member of the firm'sregional Assurance and Advisory Committee. Mirza is Chairman of theAuditors Group of the Dubai Chamber of Commerce and Industry andwas the chairman of the Intergovernmental Working Group of Expertson International Standards of Accounting and Reporting (ISAR) atthe United Nations.

NANDAKUMAR ANKARATH is a Fellow Member of the Instituteof Chartered Accountants of India and a Senior Partner with MooreStephens, Chartered Accountants, United Arab Emirates. Nandakumarhas over twenty-five years of post-qualification experience inauditing, accounting, financial, and management consultancy invarious business environments in India, Bahrain, and the UnitedArab Emirates. He has served as a member of the Committee onAccounting Standards for Local Bodies formed by the governing bodyof the Institute of Chartered Accountants of India to formulateaccounting standards for local, autonomous, and nonprofitorganizations in India. He is also the coauthor of UnderstandingIFRS Fundamentals: International Financial Reporting Standards,published by Wiley.

Dieses eBook können Sie uneingeschränkt auf allen Geräten der tolino Familie lesen. Zum Lesen auf sonstigen eReadern und am PC benötigen Sie eine Adobe ID.