IFRS Primer International GAAP Basics

The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition to convergence of GAAP and international reporting standards for both students and instructors. As in introduction to International Financial Reporting Standards (IFRS), the IFRS Primer is a stand alone and logical supplement for use with existing U.S. introductory, intermediate, and advanced financial accounting textbooks.

Spis treści:
SECTION 1:
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
SECTION 2:
Non–financial Assets
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
SECTION 3:
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
SECTION 4:
Special Topics
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 
SECTION 5
Reporting Entity
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
SECTION 6:
Specialized Applications
36 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29
37 First–time Adoption of International Financial Reporting Standards: IFRS 1