国际会计准则应用类 IFRS Practical Implementation Guide and Workbook

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第二版
CONTENTS
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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