Wiley IFRS: Practical Implementation Guide and Workbook

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Overview

Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line

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More About This Book

Overview

Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line

Product Details

Meet the Author

Abbas Ali Mirza is a partner with Deloitte & Touche (ME), Dubai, UAE, and on the firm's regional Technical assurance and advisory committee. He is a frequent speaker and workshop leader and widely published in international accounting journals. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce & Industry and was the 21st session Chairman of the Intra-Governmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR) at the United Nations.

Magnus Orrell is a partner with Deloitte & Touche LLP in Wilton, Connecticut. He specializes in the accounting for financial instruments under both IFRS and US GAAP. He previously worked for the International Accounting Standards Board (IASB).

Graham J. Holt is an examiner with the ACCA, UK, and a Principal Lecturer of Accounting and Finance, Manchester Metropolitan University Business School, and is coauthor of an IFRS text, contributor to academic publications, and author of professional journal papers.

Liesel Knorr is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Committee responsible for preparing the core set of standards endorsed by the International Organization of Securities and Exchange Commissions. She is the author of many technical papers.

Table of Contents

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.

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