International Accounting/Financial Reporting Standards Guide 2009

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More About This Textbook


The whirlwind of activity from the International Accounting Standards Board (IASB) shows no sign of slowing as more countries get on board with IASB GAAP. All EU registrants are required to file financial statements prepared under IASB GAAP. Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on the immediate horizon that will most likely alter the way in which you must account for and disclose information.

Just like the GAAP Guide Level A, its best-selling counterpart, the International Accounting/Financial Reporting Standards Guide offers you dependable analysis in a user-friendly format complete with Observation paragraphs, Practice Points, illustrations and examples, and a cross-reference to original pronouncements.

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Product Details

  • ISBN-13: 9780808091325
  • Publisher: Toolkit Media Group
  • Publication date: 11/28/2007
  • Edition description: Older Edition
  • Pages: 800
  • Product dimensions: 6.43 (w) x 9.01 (h) x 1.45 (d)

Table of Contents

Preface     v
About the Authors     vii
The International Accounting Standards Board-Past, Present, and Future     1.01
Framework for the Preparation and Presentation of Financial Statements     2.01
Presentation of Financial Statements     3.01
First-Time Adoption of International Financial Reporting Standards     4.01
General Standards
Accounting Policies, Changes in Accounting Estimates, and Errors     5.01
Borrowing Costs     6.01
Business Combinations     7.01
Cash Flow Statements     8.01
Changing Prices and Hyperinflationary Economies     9.01
Consolidated Financial Statements     10.01
Construction Contracts     11.01
Earnings per Share     12.01
Employee Benefits     13.01
The Equity Method     14.01
Events after the Balance Sheet Date     15.01
Financial Instruments     16.01
Foreign Currency Translation     17.01
Government Grants and Government Assistance     18.01
Impairment of Assets     19.01
Income Taxes     20.01
Intangible Assets     21.01
Interim Financial Reporting     22.01
Inventories     23.01
Investment Property     24.01
Leases     25.01
Non-Current Assets Held for Sale and Discontinued Operations     26.01
Property, Plant, and Equipment     27.01
Provisions, Contingent Liabilities, and Contingent Assets     28.01
Related Party Disclosures     29.01
Revenue     30.01
Segment Reporting     31.01
Share-Based Payments     32.01
Industry-Specific Standards
Agriculture     33.01
Insurance Contracts     34.01
Mineral Resources     35.01
Cross-Reference-Original Pronouncements to 2008 International Accounting/Financial Reporting Standards Guide Chapters     CR.01
Index     IND.01
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