Applying International Accounting Standards

Applying International Accounting Standards is an exciting new textbook written to meet the needs of accounting students and practitioners in understanding the complexities and applying the stable platform of International Accounting Standards. It does not cover all International Accounting Standards, concentrating on those that are not related to specific industries. The text offers a step--by--step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS). With the inception of the IFRS on 1 January 2005, students studying accounting will need to possess a thorough conceptual and practical understanding of the new financial reporting requirements contained within the majority of the 41 IFRS. The focus of this text is on the interpretation, analysis, illustration and application of the scope and purpose of the new financial reporting processes of the IFRS. As the financial reporting environment will be new to most from January 2005, each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective IFRS. This textbook has been written for intermediate and advance financial reporting courses, at both undergraduate and postgraduate level, and aligns with the knowledge expectations of the accounting profession.

ISBN 0470804947   Pages 1102 ISBN13 9780470804940 (What's this?)   Volumes 1 Publisher John Wiley and Sons Ltd   Weight (grammes) 2096 Imprint John Wiley & Sons Ltd   Published in Chichester Format Paperback   Height (mm) 259 Publication date 29 Mar 2005   Width (mm) 218 Library of Congress 2006297718   Spine width (mm) 35 DEWEY 657.0218   Academic level Professional / Scholarly DEWEY edition DC21

1		The IASB : history, current structure and processes		2
2		The conceptual framework of the IASB		54
3		Shareholders' equity : share capital and reserves		78
4		Provisions, contingent liabilities and contingent assets		118
5		Financial instruments		148
6		Income taxes		202
7		Inventories		248
8		Property, plant and equipment		284
9		Intangible assets		334
10		Business combinations		376
11		Impairment of assets		440
12		Leases		482
13		Principles of disclosure - IAS 1, IAS 8 and IAS 10		532
14		Presentation of financial statements		554
15		Case flow statements		588
16		Controlled entities - the consolidation method		632
17		Consolidated financial statements : wholly owned subsidiaries		666
18		Consolidated financial statements : intragroup transactions		720
19		Consolidated financial statements : minority interest		772
20		Consolidated financial statements : indirect ownership interests		826
21		Consolidated financial statements : foreign subsidiaries		886
22		Accounting for investments in associates		934
23		Interests in joint ventures		984
24		Segment reporting - IAS 14		1040

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