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......................................................................................................................... Book Description A basic guide on principles set out in IFRS to assist the professionals who are hard pressed for time to get a quick understanding of the standards in a compact and comprehensible form. This book will of course be very useful for CA Final students in their preparation for Accountancy paper which includes IFRS/IAS. Coverage includes: • Important definitions • Flow charts • Principles and disclosures ......................................................................................................................... Contents Introduction Framework 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 16. Property, Plant and Equipment IAS 17. Leases IAS 18. Revenue IAS 19. Employee Benefits IAS 20. Accounting for Government Grants and Disclosure of Government Assistance IAS 21. The Effects of Changes in Foreign Exchange Rates IAS 23. Borrowing Costs IAS 24. Related Party Disclosures IAS 26. Accounting and Reporting by Retirement Benefit Plans 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 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 Financial Reporting in Hyperinflationary Economies 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 Concession Arrangements IFRIC 13. Customer Loyalty Programmes IFRIC 14. IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15. Agreements for the Construction of Real Estate IFRIC 16. Hedges of a Net Investment in a Foreign Operation IFRIC 17. Distributions of Non-cash Assets to Owners IFRIC 18. Transfers of Assets from Customers SIC 7. Introduction of the Euro SIC 10. Government Assistance — No Specific Relation to Operating Activities SIC 12. Consolidation — Special Purpose Entities SIC 13. Jointly Controlled Entities — Non-Monetary Contributions by Venturers SIC 15. Operating Leases — Incentives SIC 21. Income Taxes — Recovery of Revalued Non-Depreciable Assets SIC 25. Income Taxes — Changes in the Tax Status of an Entity or its Shareholders SIC 27. Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC 29. Service Concession Arrangements: Disclosures SIC 31. Revenue — Barter Transactions Involving Advertising Services SIC 32. Intangible Assets — Web Site Costs .........................................................................................................................
