Wiley IFRS – Practical Implementation Guide and Workbook 3e

<p>Preface xi</p>
<p>Acknowledgements xiii</p>
<p>About the Authors xv</p>
<p>1 Introduction to International Financial Reporting Standards 1</p>
<p>2 IASB Framework 11</p>
<p>3 Presentation of Financial Statements (IAS 1) 17</p>
<p>4 Inventories (IAS 2) 31</p>
<p>5 Statement of Cash Flows (IAS 7) 41</p>
<p>6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) 59</p>
<p>7 Events After the Reporting Period (IAS 10) 73</p>
<p>8 Construction Contracts (IAS 11) 81</p>
<p>9 Income Taxes (IAS 12) 93</p>
<p>10 Property, Plant, and Equipment (IAS 16) 113</p>
<p>11 Leases (IAS 17) 123</p>
<p>12 Revenue (IAS 18) 139</p>
<p>13 Employee Benefits (IAS 19) 155</p>
<p>14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) 171</p>
<p>15 The Effects of Changes in Foreign Exchange Rates (IAS 21) 179</p>
<p>16 Borrowing Costs (IAS 23) 191</p>
<p>17 Related–Party Disclosures (IAS 24) 199</p>
<p>18 Accounting and Reporting by Retirement Benefit Plans (IAS 26) 213</p>
<p>19 Consolidated and Separate Financial Statements (IAS 27) 221</p>
<p>20 Investments in Associates (IAS 28) 233</p>
<p>21 Financial Reporting in Hyperinflationary Economies (IAS 29) 245</p>
<p>22 Interests in Joint Ventures (IAS 31) 251</p>
<p>23 Financial Instruments: Presentation (IAS 32) 263</p>
<p>24 Financial Instruments: Recognition and Measurement (IAS 39) 287</p>
<p>25 Earnings Per Share (IAS 33) 339</p>
<p>26 Interim Financial Reporting (IAS 34) 355</p>
<p>27 Impairment of Assets (IAS 36) 363</p>
<p>28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) 379</p>
<p>29 Intangible Assets (IAS 38) 393</p>
<p>30 Investment Property (IAS 40) 407</p>
<p>31 Agriculture (IAS 41) 415</p>
<p>32 First–Time Adoption of International Financial Reporting Standards (IFRS 1) 425</p>
<p>33 Share–Based Payments (IFRS 2) 445</p>
<p>34 Business Combinations (IFRS 3) 463</p>
<p>35 Insurance Contracts (IFRS 4) 483</p>
<p>36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) 491</p>
<p>37 Exploration for and Evaluation of Mineral Resources (IFRS 6) 503</p>
<p>38 Financial Instruments: Disclosures (IFRS 7) 511</p>
<p>39 Operating Segments (IFRS 8) 531</p>
<p>40 Financial Instruments (IFRS 9) 537</p>
<p>41 IFRS for SMEs 551</p>
<p>Answers for Multiple–Choice Questions 567</p>
<p>Index 571</p>