International Financial Reporting Standards_guide.pdf

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28 Chapter 3 Presentation of Financial Statements (IAS 1) TABLE 3.3 Ratio Categories 1. Liquidity 2. Solvency (Business and Financial Risk Analysis) Numerator Denominator Numerator Denominator Current Current assets Current liabilities Quick Cash Receivables turnover Average receivables collection period Inventory turnover Average inventory processing period Payables turnover Cash + marketable securities + receivables Cash + marketable securities Net annual sales Current liabilities Current liabilities Average receivables 365 Receivables turnover Cost of goods sold Average inventory 365 Inventory turnover Cost of goods sold Average trade payables Business risk (coefficient of variation) Business risk (coefficient of variation) – net income Standard deviation of operating income Standard deviation of net income Income Mean net income Sales variability Standard deviation of sales Mean sales Operating leverage Mean of absolute value of % change in operating expenses Percentage (%) change in sales Debt-equity Total long-term debt Total equity Long-term debt ratio Total long-term debt Total long-term capital Total debt ratio Total debt Total capital Interest coverage Fixed financial cost coverage EBIT (Earnings before interest and taxes) Interest expense EBIT Interest expense + one-third of lease payments Payables payment period Cash conversion cycle 365 Payables turnover Average receivables collection period + average inventory processing period – payables payment period N/A Fixed charge coverage Cash flow to interest expense Cash flow coverage of fixed financial cost coverage EBIT + lease payments Net income + depreciation expense + increase in deferred taxes Traditional cash flow + interest expense + one-third of lease payments Interest payments + lease payments + preferred dividends / (1 − tax rate) Interest expense Interest expense + one-third of lease payments Cash flow to longterm debt Net income + depreciation expense + increase in deferred taxes Book value of longterm debt Cash flow to total debt Net income + depreciation expense + increase in deferred taxes Total debt Financial risk Volatility caused by firm’s use of debt N/A
Chapter 3 Presentation of Financial Statements (IAS 1) 29 TABLE 3.3 Ratio Categories (continued) 3. Operational Efficiency (Activity) 5. Profitability Numerator Denominator Numerator Denominator Total asset turnover Fixed asset turnover Net sales Net sales Average net assets Average total fixed assets Gross profit margin Gross profit Net sales Operating profit margin Operating profit (EBIT) Net sales Net profit margin Net income Net sales Equity turnover Net sales Average equity Return on total capital Net income + interest expense Average total capital Return on total equity Net income Average total equity 4. Growth Sustainable growth rate RR (retention rate) Numerator Retention rate of earning reinvested (RR) × (ROE) Dividends declared Denominator N/A Operating income after taxes Return on common equity Du Pont 1: ROE ROA x Financial Leverage Net income − preferred dividends Net income Average common equity Equity Net profit margin Net income Revenue × Asset turnover Revenue Average assets × Financial leverage Average assets Average equity Du Pont 2: ROE Net income Equity Return on equity (ROE) Payout ratio Net income − preferred dividends Common dividends declared Average common equity Net income − preferred dividends Operating profit margin Operating profit (EBIT) Revenue × Interest burden Earnings before tax (EBT) Operating profit (EBIT) × Tax burden Net income Earnings before tax (EBT) × Asset turnover Revenue Average assets × Financial leverage Average assets Average equity
Page 1: Covers all IASB standards through S
Page 5 and 6: International Financial Reporting S
Page 7 and 8: Contents Foreword: World Bank Treas
Page 9 and 10: Foreword: World Bank Treasury The p
Page 11: Acknowledgments The authors are gra
Page 14 and 15: xii Introduction 5. Presentation an
Page 17 and 18: CHAPTER 1 Framework for the Prepara
Page 19 and 20: Chapter 1 Framework for the Prepara
Page 25 and 26: CHAPTER 2 First-Time Adoption of IF
Page 27 and 28: Chapter 2 First-Time Adoption of IF
Page 29 and 30: Chapter 2 First-Time Adoption of IF
Page 31 and 32: CHAPTER 3 Presentation of Financial
Page 33 and 34: Chapter 3 Presentation of Financial
Page 41: Chapter 3 Presentation of Financial
Page 49: Chapter 3 Presentation of Financial
Page 52 and 53: 38 Chapter 4 Statement of Cash Flow
Page 63 and 64: CHAPTER 5 Accounting Policies, Chan
Page 65 and 66: Chapter 5 Accounting Policies, Chan
Page 67 and 68: Chapter 5 Accounting Policies, Chan
Page 69: Chapter 5 Accounting Policies, Chan
Page 73 and 74: CHAPTER 6 Business Combinations (IF
Page 75 and 76: Chapter 6 Business Combinations (IF
Page 93 and 94:
CHAPTER 7 Consolidated and Separate
Page 95 and 96:
Chapter 7 Consolidated and Separate
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CHAPTER 8 Investments in Associates
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Chapter 8 Investments in Associates
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CHAPTER 9 Interests in Joint Ventur
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Chapter 9 Interests in Joint Ventur
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Part III Statement of Financial al
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110 Chapter 10 Property, Plant, and
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124 Chapter 11 Investment Property
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CHAPTER 12 Agriculture (IAS 41) 12.
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Chapter 12 Agriculture (IAS 41) 133
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144 Chapter 13 Intangible Assets (I
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152 Chapter 14 Leases (IAS 17) 14.3
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154 Chapter 14 Leases (IAS 17) TABL
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158 Chapter 14 Leases (IAS 17) ■
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162 Chapter 14 Leases (IAS 17) EXAM
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164 Chapter 14 Leases (IAS 17) Asse
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166 Chapter 14 Leases (IAS 17) EXPL
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CHAPTER 15 Income Taxes (IAS 12) 15
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Chapter 15 Income Taxes (IAS 12) 17
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184 Chapter 16 Inventories (IAS 2)
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CHAPTER 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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CHAPTER 18 Financial Instruments (I
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Chapter 18 Financial Instruments (I
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Chapter 18 Financial Instruments (I
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CHAPTER 19 Noncurrent Assets Held f
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Chapter 19 Noncurrent Assets Held f
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CHAPTER 20 Exploration for and Eval
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Chapter 20 Exploration for and Eval
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240 Chapter 21 Provisions, Continge
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CHAPTER 22 The Effects of Changes i
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Chapter 22 The Effects of Changes i
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CHAPTER 23 Revenue (IAS 18) 23.1 OB
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Chapter 23 Revenue (IAS 18) 259 23.
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Chapter 23 Revenue (IAS 18) 261 23.
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Chapter 23 Revenue (IAS 18) 263 EXP
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CHAPTER 24 Construction Contracts (
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Chapter 24 Construction Contracts (
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276 Chapter 25 Employee Benefits (I
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288 Chapter 26 Impairment of Assets
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296 Chapter 27 Borrowing Costs (IAS
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304 Chapter 28 Accounting for Gover
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306 Chapter 28 Accounting for Gover
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CHAPTER 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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CHAPTER 30 Events after the Reporti
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Chapter 30 Events after the Reporti
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CHAPTER 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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CHAPTER 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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CHAPTER 33 Financial Instruments: P
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Chapter 33 Financial Instruments: P
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Chapter 33 Financial Instruments: P
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CHAPTER 34 Financial Instruments: D
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Chapter 34 Financial Instruments: D
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392 Chapter 35 Operating Segments (
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400 Chapter 36 Interim Financial Re
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CHAPTER 37 Accounting and Reporting
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Chapter 37 Accounting and Reporting
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Chapter 37 Accounting and Reporting
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414 Chapter 38 Insurance Contracts
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428 Chapter 39 Financial Reporting
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434 About the Contributors Lufuno I
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“ The sixth edition of this publi
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