The Complete Guide to International Financial Reporting Standards: Including IAS and Interpretation

Summary objectives and requirements Statement formats and content - accounting policies, financial statement formats and content - interim financial reporting Accounting methods and conventions - property plant and equipment - investment property - intangible assets - inventories/stock -construction contracts/long-term WIP - provisions, contingent liabilities and contingent assets - the effects of changes in foreign exchange rates - income taxes, current tax, deferred tax - employee benefits Creative accounting - revenue - leases - off balance sheet finance - borrowing costs - accounting for government grants Disclosure - events occurring after the balance sheet date - related party disclosures - earnings per share - financial instruments - disclosure and presentation - financial instruments- recognition and measurement Accounting for groups and investments - business combinations - consolidated financial statements - accounting for investments in associates - financial reporting of interests in joint ventures - segment reporting Specialized industries - accounting and reporting by retirement benefit plans - disclosure in financial statements of banks and similar financial institutions - agriculture Other information reflecting the effects of changing - financial reporting in hyper-inflationary economies - basic financial statements - accounting ratios - creative accounting