International Financial Reporting Standards_guide.pdf

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International Financial Reporting Standards A Practical Guide Sixth Edition Hennie van Greuning Darrel Scott Simonet Terblanche THE WORLD BANK Washington, D.C.
Page 1: Covers all IASB standards through S
Page 6 and 7: © 2011 The International Bank for
Page 8 and 9: vi Contents PART IV STATEMENT OF CO
Page 10 and 11: Foreword: FirstRand Limited FirstRa
Page 13 and 14: Introduction This text, based on fi
Page 15: Part I Introductory Principles
Page 18 and 19: 4 Chapter 1 Framework for the Prepa
Page 24 and 25: 10 Chapter 1 Framework for the Prep
Page 26 and 27: 12 Chapter 2 First-Time Adoption of
Page 32 and 33: 18 Chapter 3 Presentation of Financ
Page 51 and 52: CHAPTER 4 Statement of Cash Flows (
Page 53 and 54: Chapter 4 Statement of Cash Flows (
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Chapter 4 Statement of Cash Flows (
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50 Chapter 5 Accounting Policies, C
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Part II Group Statements
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60 Chapter 6 Business Combinations
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80 Chapter 7 Consolidated and Separ
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92 Chapter 8 Investments in Associa
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100 Chapter 9 Interests in Joint Ve
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CHAPTER 10 Property, Plant, and Equ
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Chapter 10 Property, Plant, and Equ
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CHAPTER 11 Investment Property (IAS
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Chapter 11 Investment Property (IAS
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132 Chapter 12 Agriculture (IAS 41)
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CHAPTER 13 Intangible Assets (IAS 3
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Chapter 13 Intangible Assets (IAS 3
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CHAPTER 14 Leases (IAS 17) 14.1 OBJ
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Chapter 14 Leases (IAS 17) 153 14.4
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Chapter 14 Leases (IAS 17) 155 line
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Chapter 14 Leases (IAS 17) 157 ■
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Chapter 14 Leases (IAS 17) 159 TABL
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Chapter 14 Leases (IAS 17) 161 resu
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Chapter 14 Leases (IAS 17) 163 Book
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Chapter 14 Leases (IAS 17) 165 EXPL
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Chapter 14 Leases (IAS 17) 167 Duri
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170 Chapter 15 Income Taxes (IAS 12
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CHAPTER 16 Inventories (IAS 2) 16.1
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Chapter 16 Inventories (IAS 2) 185
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194 Chapter 17 Financial Instrument
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224 Chapter 19 Noncurrent Assets He
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232 Chapter 20 Exploration for and
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CHAPTER 21 Provisions, Contingent L
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Chapter 21 Provisions, Contingent L
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248 Chapter 22 The Effects of Chang
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Part IV Statement of Comprehensive
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258 Chapter 23 Revenue (IAS 18) 23.
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260 Chapter 23 Revenue (IAS 18) ■
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262 Chapter 23 Revenue (IAS 18) 23.
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264 Chapter 23 Revenue (IAS 18) EXA
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266 Chapter 24 Construction Contrac
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CHAPTER 25 Employee Benefits (IAS 1
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Chapter 25 Employee Benefits (IAS 1
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CHAPTER 26 Impairment of Assets (IA
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Chapter 26 Impairment of Assets (IA
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CHAPTER 27 Borrowing Costs (IAS 23)
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Chapter 27 Borrowing Costs (IAS 23)
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CHAPTER 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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Chapter 28 Accounting for Governmen
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310 Chapter 29 Share-Based Payment
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Part V Disclosure
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324 Chapter 30 Events after the Rep
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326 Chapter 30 Events after the Rep
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328 Chapter 31 Related-Party Disclo
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350 Chapter 32 Earnings per Share (
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CHAPTER 35 Operating Segments (IFRS
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Chapter 35 Operating Segments (IFRS
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CHAPTER 36 Interim Financial Report
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Chapter 36 Interim Financial Report
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408 Chapter 37 Accounting and Repor
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410 Chapter 37 Accounting and Repor
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CHAPTER 38 Insurance Contracts (IFR
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Chapter 38 Insurance Contracts (IFR
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CHAPTER 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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Chapter 39 Financial Reporting in H
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About the Contributors Hennie van G
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ECO-AUDIT Environmental Benefits St
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