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· 분류 : 외국도서 > 경제경영 > 금융/재정 > 금융 리스크 관리
· ISBN : 9780470178447
· 쪽수 : 792쪽
· 출판일 : 2012-10-02
목차
Preface ix
Acknowledgments xi
About the Authors xiii
About the Contributors xv
SECTION I: INTRODUCTION TO IFRS AND IASB FRAMEWORK 1
Chapter 1: Introduction to International Financial Reporting Standards 3
Chapter 2: IASB Framework for the Preparation and Presentation of Financial Statements 13
SECTION II: PRESENTATION OF FINANCIAL STATEMENTS 17
Chapter 3: Presentation of Financial Statements (IAS 1) 19
Chapter 4: Statement of Cash Flows (IAS 7) 55
Chapter 5: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) 65
Chapter 6: Events after the Reporting Date (IAS 10) 73
SECTION III: REVENUE 81
Chapter 7: Revenue (IAS 18) 83
Chapter 8: Construction Contracts (IAS 11) 95
Chapter 9: Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 99
Chapter 10: Agriculture (IAS 41) 105
SECTION IV: NONCURRENT ASSETS, PROVISIONS, CURRENT LIABILITIES AND ASSETS 109
Chapter 11: Property, Plant and Equipment (IAS 16) 111
Chapter 12: Borrowing Costs (IAS 23) 131
Chapter 13: Provisions, Contingent Liabilities and Contingent Assets (IAS 37) 143
Chapter 14: Intangible Assets (IAS 38) 159
Chapter 15: Investment Property (IAS 40) 179
SECTION V: INVESTMENTS IN ASSOCIATES, JOINT VENTURES, SUBSIDIARIES, IMPAIRMENT OF ASSETS AND BUSINESS COMBINATIONS 191
Chapter 16: Consolidated Financial Statements and Separate Financial Statements (IAS 27) 193
Chapter 17: Investments in Associates (IAS 28) 215
Chapter 18: Interests in Joint Ventures (IAS 31) 219
Chapter 19: Impairment of Assets (IAS 36) 249
Chapter 20: Business Combinations (IFRS 3) 263
Chapter 21: Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5) 281
SECTION VI: FINANCIAL INSTRUMENTS 289
Chapter 22: Financial Instruments: Presentation (IAS 32) 291
Chapter 23: Financial Instrument: Recognition and Measurement (IAS 39) 293
Chapter 24: Financial Instrument Disclosures (IFRS 7) 297
SECTION VII: EMPLOYEE BENEFITS AND SHARE-BASED PAYMENTS 329
Chapter 25: Employee Benefits (IAS 19) 331
Chapter 26: Share-Based Payments (IFRS 2) 363
SECTION VIII: STANDARDS APPLICABLE TO PUBLIC LISTED COMPANIES 373
Chapter 27: Earnings per Share (IAS 33) 375
Chapter 28: Interim Financial Reporting (IAS 34) 383
Chapter 29: Operating Segments (IFRS 8) 397
SECTION IX: INDUSTRY-SPECIFIC STANDARDS AND STANDARDS APPLICABLE IN SPECIFIC SITUATIONS 427
Chapter 30: Accounting and Reporting by Retirement Benefit Plans (IAS 26) 429
Chapter 31: Financial Reporting in Hyperinflationary Economies (IAS 29) 433
Chapter 32: First-Time Adoption of International Financial Reporting Standards (IFRS 1) 437
Chapter 33: Insurance Contracts (IFRS 4) 445
Chapter 34: Exploration for and Evaluation of Mineral Resources (IFRS 6) 465
SECTION X: OTHER GENERAL STANDARDS 489
Chapter 35: Inventories (IAS 2) 491
Chapter 36: Income Taxes (IAS 12) 505
Chapter 37: Leases (IAS 17) 541
Chapter 38: The Effects of Changes in Foreign Exchange Rates (IAS 21) 553
Chapter 39: Related Party Disclosures (IAS 24) 563
APPENDICES: STANDARDS ISSUED BUT NOT EFFECTIVE IMMEDIATELY WITH EARLIER APPLICATION PERMISSIBLE 577
Appendix A: Financial Instruments (IFRS 9) 579
Appendix B: New IFRS Issued and Amendments to Existing Standards Effective in 2011 and Later Years 587
APPENDICES: COMPARISON OF IFRS TO OTHER ACCOUNTING STANDARDS 599
Appendix C: Comparison of IFRS with US GAAP 601
Appendix D: Comparison of IFRS with India Accounting Standards 633
Appendix E: Comparison of IFRS with China GAAP 707
Index 783
