Introduction to IFRS
The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS). In addition, the book includes schematic summaries of the accounting and disclo
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The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS). In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.
Table of contents
1 - The framework of accounting
2 - Presentation of financial statements
3 - Inventories
4 - Statement of cash flows
5 - Accounting policies, changes in accounting estimates, and errors
6 - Events after the reporting period
7 - Income taxes
8 - Property, plant and equipment
9 - Leases
10 - Revenue
11 - Employee benefits
12 - The effects of changes in foreign exchange rates
13 - Earnings per share
14 - Impairment of assets
15 - Provisions, contingent liabilities and contingent assets
16 - Intangible assets
17 - Investment property
18 - Financial instruments
19 - Companies Act