The objective of IFRS Applications (Third Edition) is to present a series of examples and suggested solutions on the practical application of the most important International Financial Reporting Standards (IFRS
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The objective of IFRS Applications (Third Edition) is to present a series of examples and suggested solutions on the practical application of the most important International Financial Reporting Standards (IFRS) (that by definition includes International Accounting Standards (IASs))
Table of contents
Chapter 1 - Conceptual Framework for Financial Reporting 2010
Chapter 2 - Share transactions
Chapter 3 - IFRS 5 Non-current assets held for sale and discontinued operations
Chapter 4 - IAS 1 Presentation of financial statements
Chapter 5 - IAS 2 Inventories
Chapter 6 - IAS 7 Statement of cash flows
Chapter 7 - IAS 8 Accounting policies, changes in accounting estimates and errors
Chapter 8 - IAS 10 Events after the reporting period
Chapter 9 - IAS 12 Income taxes
Chapter 10 - IAS 16 Property, plant and equipment
Chapter 11 - IAS 17 Leases
Chapter 12 - IAS 18 Revenue
Chapter 13 - IAS 19 Employee benefits
Chapter 14 - IAS 21 The effects of changes in foreign exchange rates
Chapter 15 - IAS 23 Borrowing costs
Chapter 16 - IAS 24 Related party disclosures
Chapter 17 - IAS 32/IAS 39/IFRS 9/IFRS 7 Financial instruments
Chapter 18 - IAS 33 Earnings per share
Chapter 19 - IAS 36 Impairment of assets
Chapter 20 - IAS 37 Provisions, contingent liabilities and contingent assets
Chapter 21 - IAS 38 Intangible assets
Chapter 22 - IAS 40 Investment property