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......................................................................................................................... Book Description This book is based on the popular and well established global guide to IFRS. Manual of Accounting – IFRS 2010, written by Pricewaterhousecoopers’ global Accounting Consulting Service team. Designed as a practical guide to the requirements of International Financial Reporting Standards (IFRS), the IFRS student manual 2010 is intended for researchers, teachers, students and those studying for professional exams. This guide explains the IFRS standards and interpretations in issue at January 2010, including worked examples and illustrations from real IFRS company reports. Readers will benefit from the extensive experience and professional judgement of this leading accountancy firm. ......................................................................................................................... Contents Part I Introduction, concepts and basic standards 1. Introduction and applicability of IFRS 2. The IASB’s Framework 3. Presentation of financial statements 4. Cash flow statements 5. Accounting policies, accounting estimates and errors 6. Events after the reporting period Part II Assets 7. Inventories 8. Property, plant and equipment 9. Intangible assets 10. Lease accounting 11. Impairment of assets Part III Financial instruments 12. Definition and classification of financial instruments 13. Recognition and measurement of financial instruments 14. Presentation and disclosure of financial instruments Part IV Liabilities, equity and revenue 15. Revenue and construction contracts 16. Provisions and contingencies 17. Employee benefits 18. Share-based payment 19. Taxation Part V Consolidated statement 20. Consolidated and separate financial statements 21. Business combinations 22. Associates and joint ventures 23. Foreign currencies Part VI Disclosures and first-time adoption 24. Related party disclosures 25. Segment reporting 26. Earnings per share 27. First-time adoption of IFRS Abbreviations and terms use Index .........................................................................................................................
