@Applying International Financial Reporting Standards 2nd edition has been thoroughly updated to reflect the varied and numerous changes with the International Financial Reporting Standards (IFRS). The expert knowledge and authoritative explanations of the author team has resulted in the textbook being extensively referenced by both professional and academics in countries that have either adopted, or intend to adopt international accounting standards.
The continuing focus is on interpreting, analysing, and illustrating the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure that users gain a deep understanding of the reporting requirements and meet the knowledge expectations of the accounting profession.
The coverage of accounting standards has been expanded in the new edition with the inclusion of new chapters on IFRS 6 Exploration for and Evaluation of Mineral Resources, IAS 8 Revenue, IAS 19 Employee benefits and IAS 41 Agriculture. This textbook has been written for intermediate and advance courses on financial accounting, at both undergraduate and postgraduate level.
目 錄
t 1 FRAMEWORK.
1 The IASB and its conceptual Framework.
Part 2 ELEMENTS.
2 Shareholders’ equity: share capital and reserves.
3 Revenue.
4 Provisions, contingent liabilities and contingent assets.
5 Financial instruments.
6 Share-based payment.
7 Income taxes.
8 Inventories.
9 Property, plant and equipment.
10 Intangible assets.
11 Business combinations.
12 Impairment of assets.
13 Leases.
14 Accounting for mineral resources.
15 Employee benefits.
16 Agriculture.
Part 3 DISCLOSURE.
17 Principles of disclosure — IAS 1, IAS 8 and IAS 10.
18 Presentation of fi nancial statements.
19 Statement of cash flows.
20 Operating segments.
Part 4 ECONOMIC ENTITIES.
21 Controlled entities: the consolidation method.
22 Consolidation: wholly owned subsidiaries.
23 Consolidation: intragroup transactions.
24 Consolidation: non-controlling interest.
25 Consolidation: indirect ownership interests.
26 Consolidation: foreign subsidiaries.
27 Accounting for investments in associates.
28 Interests in joint ventures.
