IFRSs : a visual approach

edited by KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft ; [English translation by Robin Bonthrone]

Since 2005, International Financial Reporting Standards (IFRSs) have become widely adopted around the world and are now required or permitted to be used in more than 100 countries globally. This publication provides a simplified summary of the main elements of IFRSs, linking each line in the financial statements to the chronologically numbered Standards and then summarizing in diagrams each of those Standards to help the reader to visualize 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 Standards for those wanting to enhance their understanding. By incorporating references to the Standards, 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. IFRSs: A Visual Approach is based on those IFRSs issued by the IASB on 10 January 2008.

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  • Contents Preface List of Abbreviations PART I: Introduction PART II: The 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 14 Segment Reporting IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosures 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 PART III: IFRIC Interpretations 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 IFRIC 8 Scope of IFRS 2 IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRIC 11 IFRS 2 -- Group and Treasury Share Transactions IFRIC 12 Service Concessions Arrangements IFRIC 13 Customer Loyalty Programmes IFRIC 14 IAS 19 -- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interactions

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書名 IFRSs : a visual approach
著作者等 Bonthrone Robin
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
書名別名 IFRS visuell

International financial reporting standards : a visual approach

IFRSs : a visual approach : structured overviews of the IFRSs
出版元 Palgrave Macmillan
刊行年月 2008
版表示 3rd ed
ページ数 x, 204 p.
大きさ 24 cm
ISBN 9780230574663
NCID BA88529116
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言語 英語
原文言語 ドイツ語
出版国 イギリス