Media type: E-Book Title: Understanding IFRS fundamentals : international financial reporting standards Contributor: Nandakuma, Ankarath [Other] imprint: Hoboken, N.J: Wiley, ©2010 Extent: 1 Online-Ressource (414 pages); illustrations Language: English DOI: 10.1002/9781119197690 ISBN: 0470524987; 1119197694; 9781119197690; 9780470524985 Identifier: Keywords: International Accounting Standards Board ; Accounting Standards ; Financial statements Standards ; International business enterprises Accounting Standards ; Accounting ; Standards ; Financial statements ; Standards ; International business enterprises ; Accounting ; Standards ; BUSINESS & ECONOMICS ; Accounting ; Standards (GAAP, IFRS, etc.) Origination: Footnote: Description: Cover -- Title Page -- Copyright Page -- Table of Contents -- Preface -- About the Authors -- Introduction -- 1 Introduction To International Financial Reporting Standards (Ifrs) -- 2 Iasb Framework -- 3 Presentation Of Financial Statements (IAS 1) -- 4 Inventories (IAS 2) -- 5 Statement Of Cash Flows (IAS 7) -- 6 Accounting Policies, Changes In Accounting Estimates And Errors (IAS 8) -- 7 Events After The Reporting Period (IAS 10) -- 8 Construction Contracts (IAS 11) -- 9 Income Taxes (IAS 12) -- 10 Property, Plant, And Equipment (IAS 16) -- 11 Leases (IAS 17) -- 12 Revenue (IAS 18) -- 13 Employee Benefits (IAS 19) -- 14 Accounting For Government Grants And Disclosure Of Government Assistance (IAS 20) -- 15 The Effects Of Changes In Foreign Exchange Rates (IAS 21) -- 16 Borrowing Costs (IAS 23) -- 17 Related-Party Disclosures (IAS 24) -- 18 Accounting And Reporting By Retirement Benefit Plans (IAS 26) -- 19 Consolidated And Separate Financial Statements (IAS 27) -- 20 Investment In Associates (IAS 28) -- 21 Financial Reporting In Hyperinflationary Economies (IAS 29) -- 22 Interests In Joint Ventures (IAS 31) -- 23 Financial Instruments: Presentation (IAS 32) -- 24 Earnings Per Share (IAS 33) -- 25 Interim Financial Reporting (IAS 34) -- 26 Impairment Of Assets (IAS 36) -- 27 Provisions, Contingent Liabilities, And Contingent Assets (IAS 37) -- 28 Intangible Assets (IAS 38) -- 29 Financial Instruments: Recognition And Measurement (IAS 39) -- 30 Investment Property (IAS 40) -- 31 Agriculture (IAS 41) -- 32 First-Time Adoption Of International Financial Reporting Standards (IFRS 1) -- 33 Share-Based Payments (IFRS 2) -- 34 Business Combinations (IFRS 3) -- 35 Insurance Contracts (IFRS 4) -- 36 Noncurrent Assets Held For Sale And Discontinued Operations (IFRS 5) -- 37 Exploration For And Evaluation Of Mineral Resources (IFRS 6) -- 38 Financial Instruments: Disclosures (IFRS 7) -- 39 Operating Segments (IFRS 8) -- 40 Financial Instruments (IFRS 9) -- 41 International Financial Reporting Standards (Ifrs) For Smes -- Index.