- Cover
- Series Page
- Title Page
- Copyright
- About the Authors
- Chapter 1: Introduction to International Financial Reporting Standards
- Introduction
- Origins and Early History of the IASB
- The Current Structure
- Process of IFRS Standard Setting
- Convergence: The IASB and Financial Reporting in the US
- The IASB and Europe
- Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC)
- Appendix B: Projects Completed Since Previous Issue (July 2016 to June 2017)
- Appendix C: IFRS for SMEs
- Chapter 2: Conceptual Framework
- Chapter 3: Presentation of Financial Statements
- Chapter 4: Statement of Financial Position
- Chapter 5: Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity
- Chapter 6: Statement of Cash Flows
- Chapter 7: Accounting Policies, Changes in Accounting Estimates, and Errors
- Chapter 8: Inventories
- Chapter 9: Property, Plant and Equipment
- Chapter 10: Borrowing Costs
- Chapter 11: Intangible Assets
- Chapter 12: Investment Property
- Chapter 13: Impairment of Assets and Non-Current Assets Held for Sale
- Introduction
- Definitions of Terms: Impairment of Assets
- Impairment of Assets (IAS 36)
- Examples of Financial Statement Disclosures
- Definitions of Terms: Non-Current Assets Held for Sale
- Non-Current Assets Held for Sale
- Discontinued Operations
- Examples of Financial Statement Disclosures
- US GAAP Comparison
- Chapter 14: Consolidations, Joint Arrangements, Associates and Separate Financial Statements
- Introduction
- Definitions of Terms
- Consolidated Financial Statements
- Examples of Financial Statement Disclosures
- Joint Arrangements
- Associates
- Equity Method of Accounting
- Examples of Financial Statement Disclosures
- Separate Financial Statements
- Disclosure Requirements
- Transition Guidance
- US GAAP Comparison
- Chapter 15: Business Combinations
- Chapter 16: Shareholders' Equity
- Chapter 17: Share-Based Payment
- Introduction
- Scope
- Definitions of Terms
- Overview
- Recognition and Measurement
- Equity-Settled Share-Based Payments
- Cash-Settled Share-Based Payments
- Share-Based Payment Transactions with Cash Alternatives
- Share-Based Transactions Among Group Entities
- Disclosure
- Examples of Financial Statement Disclosures
- US GAAP Comparison
- Appendix: Employee Share Options Valuation Example
- Chapter 18: Current Liabilities, Provisions, Contingencies and Events After the Reporting Period
- Chapter 19: Employee Benefits
- Introduction
- Definitions of Terms
- Background
- Basic Principles of IAS 19
- Post-Employment Benefit Plans
- Employer's Liability and Assets
- Minimum Funding Requirement
- Other Pension Considerations
- Disclosures for Post-Employment Benefit Plans
- Examples of Financial Statement Disclosures
- Other Employee Benefits
- Future Developments
- US GAAP Comparison
- Chapter 20: Revenue from Contracts with Customer
- Chapter 21: Government Grants
- Chapter 22: Leases
- Introduction
- Definitions of Terms
- Classification of Leases
- Recognition and Measurement
- Disclosure Requirements Under IAS 17
- Examples of Financial Statement Disclosures
- Future Developments
- US GAAP Comparison
- Appendix A: Special Situations Not Addressed by IAS 17 but which have been Interpreted Under US GAAP
- Appendix B: Leveraged Leases Under US GAAP
- Chapter 23: Foreign Currency
- Chapter 24: Financial Instruments
- Introduction
- Definitions of Terms
- Recognition, Measurement and Derecognition of Financial Instruments
- Financial Liabilities
- Subsequent Measurement of Financial Liabilities
- Embedded Derivatives
- Financial Instruments Measured at Amortised Cost
- Fair Valuation Gains and Losses
- Impairment of Financial Instruments
- Hedge Accounting
- Effective Date and Transition Requirements of IFRS 9
- Presentation of Financial Instruments Under IAS 32
- Disclosures
- Chapter 25: Fair Value
- Chapter 26: Income Taxes
- Introduction
- Scope
- Definitions of Terms
- Identification
- Recognition and Measurement of Current Tax
- Recognition and Measurement of Deferred Tax
- Recognition in Profit or Loss
- Calculation of Deferred Tax Asset or Liability
- Effect of Changed Circumstances
- Specific Transactions
- Presentation and Disclosure
- Example of Financial Statement Disclosures
- US GAAP Comparison
- Chapter 27: Earnings PER Share
- Chapter 28: Operating Segments
- Chapter 29: Related Party Disclosures
- Chapter 30: Accounting and Reporting by Retirement Benefit Plans
- Chapter 31: Agriculture
- Chapter 32: Extractive Industries
- Chapter 33: Accounting for Insurance Contracts
- Chapter 34: Interim Financial Reporting
- Chapter 35: Hyperinflation
- Chapter 36: First-Time Adoption of International Financial Reporting Standards
- Index
- End User License Agreement
2018 Interpretation and Application of
IFRS
Standards
Salim Alibhai
Erwin Bakker
T V Balasubramanian
Kunal Bharadva
Asif Chaudhry
Danie Coetsee
Chris Johnstone
Patrick Kuria
Christopher Naidoo
Edward Rands
Darshan Shah
Candice Unsworth
Minette van der Merwe
Santosh Varughese
Paul Yeung
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