Supplements: Solutions Manual｜Test Bank｜Power point｜
Author
Ruth Picker - Ernst & Young
Ken Leo - Consultant
Janice Loftus - University of Adelaide
Kerry Clark - Ernst & Young
Victoria Wise - University of Deakin
Description
Applying International Financial Reporting Standards, 3rd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards.
The continuing focus of the second edition of this book is on interpreting, analysing and illustrating the financial reporting requirements under IFRSs. Each chapter contains numerous illustrative examples that present and explain concepts to ensure that users gain a deep understanding of the reporting requirements and meet the knowledge expectations of the accounting profession.
The coverage of accounting standards has been expanded in the second edition with the inclusion of new chapters on IFRS 6 Exploration for and Evaluation of Mineral Resources, IAS 18 Revenue, IAS 19 Employee Benefits and IAS 41 Agriculture. This book has been written for intermediate and advanced financial accounting courses, at both undergraduate and postgraduate levels.
Table of Contents
Part 1 Framework
Ch 1 The IASB and its Conceptual Framework
Part 2 Elements
Ch 2 Shareholder's equity: share capital and reserves
Ch 3 Fair value measurement
Ch 4 Revenue
Ch 5 Provisions, contingent liabilities and contingent assets
Ch 6 Income taxes
Ch 7 Financial Instruments
Ch 8 Share-based payment
Ch 9 Inventories
Ch 10 Employee benefits
Ch 11 Property, plant and equipment
Ch 12 Leases
Ch 13 Intangible assets
Ch 14 Business combinations
Ch 15 Impairment of assets
Ch 16 Accounting for mineral resources
Ch 17 Agriculture
Part 3 Disclosure
Ch 18 Financial statement presentation
Ch 19 Statement of cash flows
Ch 20 Earnings per share
Ch 21 Operating segments
Ch 22 Related party disclosures
Part 4 Economic entities
Ch 23 Controlled entities – the consolidation method
Ch 24 Consolidated financial statements – wholly owned subsidiaries
Ch 25 Consolidated financial statements – intragroup transactions
Ch 26 Consolidated financial statements – non-controlling interest
Ch 27 Consolidated financial statements – indirect ownership interests
Ch 28 The effects of changes in foreign exchange rates
Ch 29 Associates and joint ventures
Ch 30 Joint arrangements
