IFRSs - A Visual Approach
by KPMG Deutsche Treuhand-Gesellschaft AG (Hrsg.)Format: Hardcover
Pub. Date: 2008-09-15
Publisher(s): Palgrave Macmillan
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Summary
Based on the IFRSs issued by the IASB on 1/10/08, this provides a simplified summary of the main elements of IFRSs, linking each line in the financial statement to the chronologically numbered standards and then summarizing in diagrams each of those Standards to help the reader visualize the key decisions and choices their application requires.
Table of Contents
| KPMG Deutsche Treuhand-Gesellschaft | |
| Wirtschaftprüfungsgesellschaft | |
| Aktiengesellschaft | |
| Preface | |
| List of Abbreviations | |
| Introduction | |
| The International Financial Reporting Standards IAS | |
| Presentation of Financial Statements IAS | |
| Inventories IAS | |
| Statement of Cash Flows IAS | |
| Accounting Policies, Changes in Accounting Estimates and Errors IAS | |
| Events after the Reporting Period IAS | |
| Construction Contracts IAS | |
| Income Taxes IAS | |
| Segment Reporting IAS | |
| Property, Plant and Equipment IAS | |
| Leases IAS | |
| Revenue IAS | |
| Employee Benefits IAS | |
| Accounting for Government Grants and Disclosures of Government Assistance IAS | |
| The Effects of Changes in Foreign Exchange Rates IAS | |
| Borrowing Costs IAS | |
| Related Party Disclosures IAS | |
| Consolidated and Separate Financial Statements IAS | |
| Investments in Associates IAS | |
| Financial Reporting in Hyperinflationary Economies IAS | |
| Interests in Joint Ventures IAS | |
| Financial Instruments: Presentation IAS | |
| Earnings per Share IAS | |
| Interim Financial Reporting IAS | |
| Impairment of Assets IAS | |
| Provisions, Contingent Liabilities and Contingent Assets IAS | |
| Intangible Assets IAS | |
| Financial Instruments: Recognition and Measurement IAS | |
| Investment Property IAS | |
| Agriculture IFRS | |
| First-time Adoption of International Financial Reporting Standards IFRS | |
| Share-based Payment IFRS | |
| Business Combinations IFRS | |
| Insurance Contracts IFRS | |
| Non-current Assets Held for Sale and Discontinued Operations IFRS | |
| Exploration for and Evaluation of Mineral Resources IFRS | |
| Financial Instruments: Disclosures IFRS | |
| Operating Segments | |
| IFRIC Interpretations IFRIC | |
| Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC | |
| Members Shares in Co-operative Entities and Similar Instruments IFRIC | |
| Determining whether an Arrangement contains a Lease IFRIC | |
| Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC | |
| Liabilities arising from Participating in a Specific MarketWaste Electrical and Electronic Equipment IFRIC | |
| Applying the Restatement Approach under IAS | |
| IFRIC | |
| Scope of IFRS | |
| IFRIC | |
| Reassessment of Embedded Derivatives IFRIC | |
| Interim Financial Reporting and Impairment IFRIC | |
| IFRS | |
| Group and Treasury Share Transactions IFRIC | |
| Service Concessions Arrangements IFRIC | |
| Customer Loyalty Programmes IFRIC | |
| IAS | |
| The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interactions | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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