International Accounting/Financial Reporting Standards Guide 2009

Front Cover
CCH, Nov 1, 2008 - Business & Economics - 800 pages
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Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It 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.
 

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Contents

CONTENTS
2-2
Users and Their Information Needs the Objective
2-8
Recognition of the Elements of Financial Statements 2
2-20
Presentation of Financial Statements 3 01
3-3
05
3-5
Assumptions and Qualitative Characteristics 3 11
3-11
Information to Be Presented on the Statement
3-17
Statement of Changes in Equity 3 23
3-23
Foreign Currency Translation 17 01
9-188
Government Grants and Government Assistance 18 01
9-206
Impairment of Assets 19 01
9-218
Income Taxes 20 01
9-242
Intangible Assets 21 01
9-267
Interim Financial Reporting 22 01
9-298
01
9-310
08
9-316

FirstTime Adoption of International Financial
4-1
Accounting Policies Changes in Accounting Estimates
5-1
Borrowing Costs 6 01
6-6
Business Combinations 7 01
7-7
Cash Flow Statements 3 28
8-3
Cash Flow Statements 8 01
8-8
Changing Prices and Hyperinflationary Economies 9 01
9-9
Consolidated Financial Statements 10 01
9-16
Construction Contracts 11 01
9-39
Earnings per Share 12 01
9-52
INTRODUCTION
9-53
Notes to the Financial Statements 3 28
9-64
Employee Benefits 13 01
9-68
The Equity Method 14 01
9-96
Events after the Reporting Period 15 01
9-108
Financial Instruments 16 01
9-118
Net Realizable Value 23 13
9-322
Investment Property 24 01
9-326
01
9-344
CONTENTS
9-444
Diagram for Identifying Reportable Segments 31 08
9-450
Transition and Effective Date 31 15
9-457
Vertically Integrated Operations 31 21
9-463
01
9-498
Insurance Contracts 34 01
9-510
Mineral Resources 35 01
9-530
CrossReferenceOriginal Pronouncements to 2009
9-541
Index IND 01
9-563
The present International Accounting Standards Board IASB is
9-570
31
9-575
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About the author (2008)

David Alexander is Senior Research Fellow at the University of Hull and a former senior examiner for one of the major UK accounting bodies

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