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Wiley IFRS practical implementation guide and workbook / Abbas Ali Mirza and Graham J. Holt

By: Mirza, Abbas Ali [author]Contributor(s): Holt, Graham J [co-author]Material type: Text

TextPublication details: Hoboken, N.J.: John Wiley & Sons, c2011Edition: Third EditionDescription: 584 pages : illustrations ; 28 cmISBN: 9780470647912Subject(s): INTERNATIONAL ACCOUNTING STANDARDS | ACCOUNTINGLOC classification: HF 5636 .M57 2011

Contents:

Introduction to International Financial Reporting Standards -- IASB Framework -- Presentation Of Financial Statements (IAS 1) -- Inventories (IAS 2) -- Statement Of Cash Flows (IAS 7) -- Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Events after the Reporting Period (IAS 10) -- Construction Contracts (IAS 11) -- Income Taxes (IAS 12) -- Property, Plant, and Equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee Benefits (IAS 19) -- Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Borrowing Costs (IAS 23) -- Related-Party Disclosures (IAS 24) -- Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Consolidated and Separate Financial Statements (IAS 27) -- Investments in Associates (IAS 28) -- Financial Reporting in Hyperinflationary Economies (IAS 29) -- Interests in Joint Ventures (IAS 31) -- Financial Instruments: Presentation (IAS 32) -- Financial Instruments: Recognition and Measurement (IAS 39) -- Earnings Per Share (IAS 33) -- Interim Financial Reporting (IAS 34) -- Impairment of Assets (IAS 36) -- Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- Intangible Assets (IAS 38) -- Investment Property (IAS 40) -- Agriculture (IAS 41) -- First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- Share-Based Payments (IFRS 2) -- Business Combinations (IFRS 3) -- Insurance Contracts (IFRS 4) -- Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Financial Instruments: Disclosures (IFRS 7) -- Operating Segments (IFRS 8) -- Financial Instruments (IFRS 9) -- IFRS for SMEs

Summary: The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards.

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex II	National University - Manila	Gen. Ed. - CBA	General Circulation	GC HF 5636 .M57 2011 c.1 (Browse shelf (Opens below))	c.1	Available		NULIB000006522
Books	LRC - Annex II	National University - Manila	Gen. Ed. - CBA	General Circulation	GC HF 5636 .M57 2011 c.2 (Browse shelf (Opens below))	c.2	Available		NULIB000006589

Includes index.

Introduction to International Financial Reporting Standards --
IASB Framework --
Presentation Of Financial Statements (IAS 1) --
Inventories (IAS 2) --
Statement Of Cash Flows (IAS 7) --
Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) --
Events after the Reporting Period (IAS 10) --
Construction Contracts (IAS 11) --
Income Taxes (IAS 12) --
Property, Plant, and Equipment (IAS 16) --
Leases (IAS 17) --
Revenue (IAS 18) --
Employee Benefits (IAS 19) --
Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) --
The Effects of Changes in Foreign Exchange Rates (IAS 21) --
Borrowing Costs (IAS 23) --
Related-Party Disclosures (IAS 24) --
Accounting and Reporting by Retirement Benefit Plans (IAS 26) --
Consolidated and Separate Financial Statements (IAS 27) --
Investments in Associates (IAS 28) --
Financial Reporting in Hyperinflationary Economies (IAS 29) --
Interests in Joint Ventures (IAS 31) --
Financial Instruments: Presentation (IAS 32) --
Financial Instruments: Recognition and Measurement (IAS 39) --
Earnings Per Share (IAS 33) --
Interim Financial Reporting (IAS 34) --
Impairment of Assets (IAS 36) --
Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) --
Intangible Assets (IAS 38) --
Investment Property (IAS 40) --
Agriculture (IAS 41) --
First-Time Adoption of International Financial Reporting Standards (IFRS 1) --
Share-Based Payments (IFRS 2) --
Business Combinations (IFRS 3) --
Insurance Contracts (IFRS 4) --
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) --
Exploration for and Evaluation of Mineral Resources (IFRS 6) --
Financial Instruments: Disclosures (IFRS 7) --
Operating Segments (IFRS 8) --
Financial Instruments (IFRS 9) --
IFRS for SMEs

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards.

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