This edition of 'IFRSs - A Visual Approach provides a structured overview of all International Financial Reporting Standards (IFRSs), i.e. IFRS 1 to IFRS 9, IAS 1 to IAS 41 and the related Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), i.e. IFRIC 1 to IFRIC 19, as at 1 January 2010.
The book links each line in the financial statements to the chronologically numbered Standards and then summarises in diagrams each of those Standards to help the reader visualise the key decisions and choices that their application requires. It is an excellent introduction for those seeking a high level overview and a readily accessible guide to the pronouncements for those wanting to enhance their understanding. By incorporating references to the Standards and Interpretations, it provides a tool to allow more experienced users to quickly identify relevant guidance.
This book will be useful for students, those involved in the preparation of financial statements, CFOs, non-executive directors, business journalists, management consultants and many others. Even advanced users wishing to keep abreast of the most recent developments will find that the guide allows them to quickly focus their further research.
Contents
Preface to the 4th Edition
List of Abbreviations
I. Introduction
II. International Financial Reporting Standards
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
III. Interpretations of IFRIC
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds
IFRIC 6 Liabilities arising from Participating in a Specific Market-
Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29
"Financial Reporting in Hyperinflationary Economies"
IFRIC 9 Reassessment of Embedded Derivatives
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 12 Service Concession Arrangements
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
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