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Textbook
IFRS Primer: International GAAP Basics, Canadian EditionAugust 2008, ©2009
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Section 1: Introduction and Reporting Basics
Chapter 1 Introduction and IAS Framework
Chapter 2 Financial Statements and Their Presentation: IAS 1
Chapter 3 Statement of Cash Flows: IAS 7
Chapter 4 Non-current Assets Held for Sale and Discontinued Operations: IFRS 5
Chapter 5 Provisions, Contingent Liabilities and Contingent Assets: IAS 37
Chapter 6 Revenue: IAS 18
Section 2: Non-financial Assets
Chapter 7 Inventories: IAS 2
Chapter 8 Construction Contracts: IAS 11
Chapter 9 Agriculture: IAS 41
Chapter 10 Property, Plant, and Equipment: IAS 16
Chapter 11 Investment Property: IAS 40
Chapter 12 Exploration for and Evaluation of Mineral Resources
Chapter 13 Borrowing Costs: IAS 23
Chapter 14 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20
Chapter 15 Intangible Assets: IAS 38
Chapter 16 Impairment of Assets: IAS 36
Section 3: Financial Assets and Liabilities
Chapter 17 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7
Chapter 18 Financial Instruments – Recognition and Measurement: IAS 39
Chapter 19 Financial Instruments – Presentation: IAS 32
Chapter 20 Financial Instruments – Disclosures: IFRS 7
Section 4: Special Topics
Chapter 21 Accounting Policies, Changes in Accounting Estimates, and Errors: IAS 8
Chapter 22 Events after the Balance Sheet Date: IAS 10
Chapter 23 Income Taxes: IAS 12
Chapter 24 Leases: IAS 17
Chapter 25 Employee Benefits: IAS 19
Chapter 26 Related Party Disclosures: IAS 24
Chapter 27 Earnings per Share: IAS 33
Chapter 28 Interim Financial Reporting: IAS 34
Chapter 29 Share-based payment: IFRS 2
Section 5: Reporting Entity
Chapter 30 Investments in Associates: IAS 28
Chapter 31 Business Combinations: IFRS 3
Chapter 32 Consolidated and Separate Financial Statements: IAS 27
Chapter 33 Interests in Joint Ventures: IAS 31
Chapter 34 Operating Segments: IFRS 8
Chapter 35 The Effects of Changes in Foreign Exchange Rates: IAS 21
Section 6: Regulated Industries and Specialized Applications
Chapter 36 Accounting and Reporting by Retirement Benefit Plans: IAS 26
Chapter 37 Insurance Contracts: IFRS 4
Chapter 38 Financial Reporting in Hyperinflationary Economies: IAS 29
Chapter 39 First-time Adoption of International Financial Reporting Standards: IFRS 1
Glossary
CICA—IFRS Significant Differences
US GAAP—IFRS Significant Differences
- Each chapter begins by identifying the specific IFRS section, and its Canadian and U.S. counterparts, followed by a list of other IFRSs related to the chapter topic.
- The content of each chapter usually 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 with walkthrough mini scenarios and mini exercises interspersed throughout the chapter. Short excerpts/note disclosures from actual financial statements prepared under IFRS are 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 Canadian and U.S. GAAP now.
- The Instructor Resource Site includes Instructor's Manual with solutions and Interactive Power Point Slides.
- This title is available with WileyPLUS, an integrated suite of resources including the full online version of the textbook, plus easy-to-use homework management tools, interactive presentation resources, and a range of practice and study activities--with instant feedback--for your students.
- Also available in Online Desktop version
