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Textbook:Intermediate Financial Reporting: An IFRS Perspective
Author(s): Nelson Chi Yuen Lam; Nelson Lam
The 24 chapters of this coursebook are structured into the following five parts:
Part I: Conceptual and Regulatory Framework (Chapters 1–2) explains the relationship between financial reporting and the IFRS and the IFRS Framework in preparing and presenting financial statements. Part II: Elements of Financial Statements – Assets (Chapters 3–10) illustrates and explains the financial reporting issues and requirements on assets held by an entity, including property, plant and equipment, leases, investment property, intangible assets, borrowing costs, impairment of assets, inventories and construction contracts.
Part III: Elements of Financial Statements – Liabilities, Equity, Income and Expenses (Chapters 11–14) illustrates and explains the financial reporting issues and requirements on liabilities, equity, income and expenses accounted for by an entity.
Part IV: Financial Instruments (Chapters 15–18) illustrates and explains the financial reporting issues and requirements on financial instruments, one of the most difficult topics in IFRS, including theirdefinition, initial recognition and measurement, classification and subsequent measurement, presentation and disclosure.
Part V: Presentation of Financial Statements and Related Topics (Chapters 19–24), after the illustration and explanation of all common items and transactions in the financial statements, illustrates how to present a complete set of financial statements, and the relevant issues and requirements that an entity should consider in reporting its financial position and financial performance.
Intermediate Financial Reporting_ An Ifrs Perspective .pdf
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