IFRS primer : international GAAP basics
著者
書誌事項
IFRS primer : international GAAP basics
J. Wiley & Sons Canada, c2009
大学図書館所蔵 全3件
注記
Includes index
内容説明・目次
内容説明
Canadian public companies will have to follow International Financial Reporting Standards as of January 1, 2011. The IFRS Primer: International GAAP Basics serves as a roadmap to provide guidance and a path through the period of transition for both students and instructors. The IFRS Primer covers an introduction to IFRS basics and is a stand-alone volume, which is a logical supplement for use with existing Canadian or U.S. introductory, intermediate and advanced financial accounting textbooks. While the chapter content does not directly discuss differences between Canadian accounting standards and IFRS or U.S. standards and IFRS, chapter icons identify where there are significant differences and an appendix explains the major differences.
目次
Preface
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
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