IFRS Primer International GAAP Basics
October 2009, ©2010
Introduction and Reporting Basics
1 Introduction and IAS Framework
2 Presentation of Financial Statements: IAS 1
3 Statement of Cash Flows: IAS 7
4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5
5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37
6 Revenue: IAS 18
7 Inventories: IAS 2
8 Construction Contracts: IAS 11
9 Agriculture: IAS 41
10 Property, Plant and Equipment: IAS 16
11 Investment Property: IAS 40
12 Exploration for and Evaluation of Mineral
Resources: IFRS 6
13 Borrowing Costs: IAS 23
14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S
15 Intangible Assets: IAS 38
16 Impairment of Assets: IAS 36
Financial Assets and Liabilities
17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7
18 Financial Instruments—Recognition and Measurement: IAS 39
19 Financial Instruments—Presentation: IAS 32
20 Financial Instruments—Disclosure: IFRS 7
21 Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8
22 Events After the Reporting Period: IAS 10
23 Income Taxes: IAS 12
24 Leases: IAS 17
25 Employee Benefi ts: IAS 19
26 Related Party Disclosures: IAS 24
27 Earnings per Share: IAS 33
28 Interim Financial Reporting: IAS 34
29 Share-based Payment: IFRS 2
30 Investments in Associates: IAS 28
31 Business Combinations: IFRS 3
32 Consolidated and Separate Financial Statements: IAS 27
33 Interests in Joint Ventures: IAS 31
34 Operating Segments: IFRS 8
35 The Effects of Changes in Foreign Exchange Rates: IAS 21
36 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29
37 First-time Adoption of International Financial Reporting Standards: IFRS 1
- Each chapter begins by identifying the specific IFRS section, and its U.S. counterparts, followed by a list of other IFRSs related to the chapter topic.
- The content of each chapter follows the same headings as used in the IASB statement: objective and scope, recognition, measurement, etc.
- Illustrations and tables are included to enhance students’ understanding by a walkthrough of mini scenarios and exercises interspersed throughout the chapter. Short excerpts/note disclosures from actual financial statements prepared under IFRS are also provided.
- End of chapter material contains quantitative mini-exercises and qualitative mini-scenarios based primarily on unfamiliar or different requirements than those that exist under U.S. GAAP now.
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