iGAAP 2011 : a guide to IFRS reporting / principal authors Phil Barden, Norma Hall, Veronica Poole[and others].
2010
HF5626 .I43 2010 (Map It)
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Details
Title
iGAAP 2011 : a guide to IFRS reporting / principal authors Phil Barden, Norma Hall, Veronica Poole[and others].
Published
London : LexisNexis, [2010]
Copyright
©2010
Call Number
HF5626 .I43 2010
Cover Title
Deloitte iGAAP 2011: a guide to IFRS reporting
ISBN
9780754539964 (pbk.)
0754539962 (pbk.)
0754539962 (pbk.)
Description
1 volume (various pagings) ; 26 cm
System Control No.
(OCoLC)713126720
Note
Includes index.
Record Appears in
Added Author
Added Corporate Author
Table of Contents
Introduction
1
1.
About International Financial Reporting Standards
5
2.
Framework for the preparation and presentation of financial statements
19
3.
Presentation of financial statements
39
4.
Accounting policies, changes in accounting estimates and errors
131
5.
First-time adoption of IFRSs
159
6.
Property, plant and equipment
271
7.
Investment property
333
8.
Intangible assets
383
9.
Impairment of assets
451
10.
Inventories
537
11.
Provisions, contingent liabilities and contingent assets
563
12.
Income taxes
621
13.
Financial instruments: scope
751
14.
Financial instruments: financial assets - IAS 39
799
15.
Financial instruments: finanical liabilities and equity
855
16.
Financial instruments: derivatives
949
17.
Financial instruments: embedded derivatives
967
18.
Financial instruments: measurement
1037
19.
Financial instruments: recognition and derecognition
1147
20.
Financial instruments: hedge accounting - basics
1243
21.
Financial instruments: hedge accounting - complex
1325
22.
Financial instruments: hedge accounting - examples
1419
23.
Financial instruments: disclosures
1493
24.
Financial instruments: first-time adoption of IFRSs
1635
25.
Revenue
1669
26.
Employee benefits
1757
27.
Share-based payment
1859
28.
Leases
2029
29.
Borrowing costs
2101
30.
Foreign exchange
2127
31.
Non-current assets held for sale and discontinued operations
2183
32.
Statement of cash flows
2257
33.
Events after the reporting period
2295
34.
Related party disclosures
2311
35.
Consolidated and separate financial statements
2351
36.
Business combinations (IFRS 3(2008))
2415
37.
Investments in associates
2573
38.
Interests in joint ventures
2619
39.
Operating segments
2647
40.
Earnings per share
2689
41.
Interim financial reporting
2777
42.
Construction contracts
2833
43.
Government grants
2877
44.
Financial reporting in hyperinflationary economies
2895
45.
Agriculture
2919
46.
Insurance contracts
2939
47.
Exploration for and evaluation of mineral resources
2975
48.
Accounting and reporting by retirement benefit plans
2993
Appendix 1
Financial instruments: financial assets - IFRS 9
3007
Appendix 2
Business combinations (IFRS 3(2004))
3071
Appendix 3
IFRS for Small and Medium-sized Entities
3149
Index
3181