International Accounting/Financial Reporting Standards Guide (2018)

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This book organizes accounting pronouncements into two parts general standards and industry-specific standards.

Authors: David Alexander and Simon Archer

Keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

  • Accounting Policies, Changes in Accounting Estimates, and Errors
  • Borrowing Costs
  • Business Combinations
  • Cash Flow Statement
  • Changing Prices and Hyperinflationary Economies
  • Consolidated Financial Statements
  • Construction Contracts
  • Earnings Per Share
  • Employee Benefits
  • The Equity Method
  • Events After the Balance Sheet Date
  • Financial Instruments
  • Foreign Currency Translation
  • Government Grants and Government Assistance
  • Impairment of Assets
  • Income Taxes
  • Intangible Assets
  • Interim Financial Reporting
  • Inventories
  • Investment Property
  • Leases
  • Non-Current Assets Held for Sale and Discontinued Operations
  • Property, Plant, and Equipment
  • Provisions, Contingent Liabilities, and Contingent Assets
  • Related-Party Disclosures
  • Revenue
  • Segment Reporting
  • Share-Based Payment

Part III: Industry-Specific Standards

  • Agriculture
  • Insurance Contracts
  • Mineral Resources: Exploration and Evaluation

November 2017

6" x 9"

pages 696

More Information
Updates N/A
Format Book
ISBN 9780808047193