This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.
This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice.
Greg Burton is the Deloitte & Touche Fellow and Professor of Accounting at Brigham Young University, USA. He served as the Academic Fellow in the Division of Corporate Finance with the SEC in 2008-2009, where he was involved with all IFRS filings and projects. He teaches auditing, financial accounting, and international accounting. Eva Jermakowicz is a Professor of Accounting and Chair of the Accounting and Business Law department at Tennessee State University, USA. A former Fulbright scholar, she has extensive teaching and professional experience in accounting and financial reporting.
Inhaltsangabe
Part I: Conceptual Framework 1. Introduction to International Financial Reporting Standards (IFRS) 2. Conceptual Framework for Financial Reporting 3. Fair Value Measurement Part II: Presentation 4. Presentation of Financial Statements 5. Statement of Cash Flows 6. Accounting Policies, Estimates, and Errors 7. Events After the Reporting Period 8. Related Party Disclosures 9. Earnings per Share 10. Operating Segments Part III: Elements 11. Inventories 12. Financial Instruments - Recognition and Measurement 13. Financial Instruments - Presentation 14. Financial Instruments - Disclosures 15. Property, Plant, and Equipment 16. Intangible Assets 17. Investment Property 18. Impairment of Assets 19. Leases 20. Revenue 21. Income Taxes 22. Employee Benefits 23. Share-based Payments 24. Provisions, Contingent Liabilities, and Contingent Assets 25. The Effects of Changes in Foreign Exchange Rates 26. Hyperinflation Part IV: Reporting Entities 27. Business Combinations 28. Consolidated Financial Statements 29. Investments in Associates and Joint Ventures 30. Joint Arrangements 31. Disclosure of Interests in Other Entities 32. Separate Financial Statements Part V: Other Topics 33. Interim Financial Reporting 34. Non-current Assets Held for Sale and Discontinued Operations 35. Construction Contracts 36. Borrowing Costs 37. Accounting and Reporting by Retirement Benefit Plans 38. Accounting for Government Grants and Disclosure of Government Assistance 39. Insurance Contracts 40. Exploration for and Evaluation of Mineral Resources 41. Agriculture 42. First-time Adoption of International Financial Reporting Standards
Part I: Conceptual Framework 1. Introduction to International Financial Reporting Standards (IFRS) 2. Conceptual Framework for Financial Reporting 3. Fair Value Measurement Part II: Presentation 4. Presentation of Financial Statements 5. Statement of Cash Flows 6. Accounting Policies, Estimates, and Errors 7. Events After the Reporting Period 8. Related Party Disclosures 9. Earnings per Share 10. Operating Segments Part III: Elements 11. Inventories 12. Financial Instruments - Recognition and Measurement 13. Financial Instruments - Presentation 14. Financial Instruments - Disclosures 15. Property, Plant, and Equipment 16. Intangible Assets 17. Investment Property 18. Impairment of Assets 19. Leases 20. Revenue 21. Income Taxes 22. Employee Benefits 23. Share-based Payments 24. Provisions, Contingent Liabilities, and Contingent Assets 25. The Effects of Changes in Foreign Exchange Rates 26. Hyperinflation Part IV: Reporting Entities 27. Business Combinations 28. Consolidated Financial Statements 29. Investments in Associates and Joint Ventures 30. Joint Arrangements 31. Disclosure of Interests in Other Entities 32. Separate Financial Statements Part V: Other Topics 33. Interim Financial Reporting 34. Non-current Assets Held for Sale and Discontinued Operations 35. Construction Contracts 36. Borrowing Costs 37. Accounting and Reporting by Retirement Benefit Plans 38. Accounting for Government Grants and Disclosure of Government Assistance 39. Insurance Contracts 40. Exploration for and Evaluation of Mineral Resources 41. Agriculture 42. First-time Adoption of International Financial Reporting Standards
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