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文件名:  Wiley IFRS Practical Implementation Guide and Workbook 2009!!!!!!!!.pdf
资料下载链接地址: https://bbs.pinggu.org/a-725709.html
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Wiley IFRS Practical Implementation Guide and Workbook 2009!!!!!!!! 2.6MB 493 pages.

Chapter Title Page No.

1 Introduction to International Financial Reporting Standards ............................. 1

2 IASB Framework ............................................................................................... 8

3 Presentation of Financial Statements (IAS 1) .................................................... 13

4 Inventories (IAS 2) ............................................................................................ 27

5 Cash Flow Statements (IAS 7) ........................................................................... 35

6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) ..... 51

7 Events After the Balance Sheet Date (IAS 10) .................................................. 61

8 Construction Contracts (IAS 11) ....................................................................... 67

9 Income Taxes (IAS 12) ...................................................................................... 77

10 Segment Reporting (IAS 14) ............................................................................. 94

Appendix: Operating Segments (IFRS 8) ................................................................. 103

11 Property, Plant, and Equipment (IAS 16) .......................................................... 108

12 Leases (IAS 17) ................................................................................................. 117

13 Revenue (IAS 18) .............................................................................................. 129

14 Employee Benefits (IAS 19) .............................................................................. 137

15 Accounting for Government Grants and Disclosure of Government

Assistance (IAS 20) ........................................................................................ 151

16 The Effects of Changes in Foreign Exchange Rates (IAS 21) ........................... 159

17 Borrowing Costs (IAS 23) ................................................................................. 170

18 Related-Party Disclosures (IAS 24) ................................................................... 176

19 Accounting and Reporting by Retirement Benefit Plans (IAS 26) .................... 186

20 Consolidated and Separate Financial Statements ( IAS 27) ............................... 193

21 Investments in Associates (IAS 28) ................................................................... 202

22 Financial Reporting in Hyperinflationary Economies (IAS 29) ........................ 210

23 Interests in Joint Ventures (IAS 31) ................................................................... 215

24 Financial Instruments: Presentation (IAS 32) ................................................... 221

25 Financial Instruments: Recognition and Measurement (IAS 39) ...................... 236

26 Earnings Per Share (IAS 33) .............................................................................. 286

27 Interim Financial Reporting (IAS 34) ................................................................ 299

28 Impairment of Assets (IAS 36) .......................................................................... 304

29 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) ................. 317

30 Intangible Assets (IAS 38) ................................................................................. 330

31 Investment Property (IAS 40) ............................................................................ 345

32 Agriculture (IAS 41) .......................................................................................... 353

33 First-Time Adoption of International Financial Reporting Standards (IFRS 1) 362

34 Share-Based Payments (IFRS 2) ........................................................................ 382

35 Business Combinations (IFRS 3) ....................................................................... 402

36 Insurance Contracts (IFRS 4) ............................................................................ 421

37 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) ......... 428

38 Exploration for and Evaluation of Mineral Resources (IFRS 6) ........................ 440

39 Financial Instruments: Disclosures (IFRS 7) .................................................... 448

Index ................................................................................................................................... 461


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