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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: New Jersey : John Wiley & Sons, Inc., c2011Edition: Third EditionDescription: xv, 584 pages ; 28 cmISBN: 9780470647912Subject(s): ACCOUNTING STANDARDS | ENTERPRISES -- FINANCES | FINANCE AND ACCOUNTING -- FINANCIAL STATEMENTS | INTERNATIONAL BUSINESS ENTERPRISES -- ACCOUNTING | PROBLEMS AND EXERCISESLOC classification: HF 5636 .M57 2011

Contents:

1. Introduction to International Financial Reporting Standards -- 2. IASB Framework -- 3. Presentation of Financial Statements (IAS 1) -- 4. Inventories (IAS 2) -- 5. Statement of Cash Flows (IAS 7) -- 6. Accounting Policies, Changes in Accounting Estimates59and Errors (IAS 7) -- 7. Events After the Reporting Period (IAS 10) -- 8. Construction Contracts (IAS 11) -- 9. Income Taxes (IAS 12) -- 10. Property, Plant, and Equipment (IAS 16) -- 11. Leases (IAS 17) -- 12. Revenue (IAS 18) -- 13. Employee Benefits (IAS 19) -- 14. Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- 15. The Effects of Changes in Foreign Exchange Rates (IAS 21) -- 16. Borrowing Costs (IAS 23) -- 17. Related-Party Disclosures (IAS 24) -- 18. Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- 19. Consolidated and Separate Financial Statements (IAS 27) -- 20. Investments in Associates (IAS 28) -- 21. Financial Reporting in Hyperinflationary Economies (IAS 29) -- 22. Interests in Joint Ventures (IAS 31) -- 23. Financial Instruments: Presentation (IAS 32) -- 24. Financial Instruments: Recognition and Measurement (IAS 39) -- 25. Earnings Per Share (IAS 33) -- 26. Interim Financial Reporting (IAS 34) -- 27. Impairment of Assets (IAS 36) -- 28. Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- 29. Intangible Assets (IAS 38) -- 30. Investment Property (IAS 40) -- 31. Agriculture (IAS 41) -- 32. First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- 33. Share-Based Payments (IFRS 2) -- 34. Business Combinations (IFRS 3) -- 35. Insurance Contracts (IFRS 4) -- 36. Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- 37. Exploration for and Evaluation of Mineral Resources(IFRS 6) -- 38. Financial Instruments: Disclosures (IFRS 7) -- 39. Operating Segments (IFRS 8) -- 40. Financial Instruments (IFRS 9) -- 41. IFRS for SMEs.

Summary: This book should be a helpful tool in this regard. The approach of the book is to discuss core concepts and other key elements of the standards and to provide training material in the form of worked case studies and questions to support successful learning of the material. Consequently, the book should be useful for students who prepare for professional exams and for financial statement preparers auditors, regulators, financial analysts, and other users of financial statements who in their work need to be familiar with the standards. The book should help practitioners and students alike understand, implement, and apply the key elements of the standards.

Item type:

Books - Reference

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books - Reference	LRC - Annex II	National University - Manila	Gen. Ed. - CBA	Reference	REF HF 5636 .M57 2011 (Browse shelf (Opens below))	c.1	Available		NULIB000013179

Includes index.

This book should be a helpful tool in this regard. The approach of the book is to discuss core concepts and other key elements of the standards and to provide training material in the form of worked case studies and questions to support successful learning of the material. Consequently, the book should be useful for students who prepare for professional exams and for financial statement preparers auditors, regulators, financial analysts, and other users of financial statements who in their work need to be familiar with the standards. The book should help practitioners and students alike understand, implement, and apply the key elements of the standards.

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