International Financial Reporting Standards_guide.pdf

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Part II Group Statements
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Covers all IASB standards through S
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International Financial Reporting S
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Contents Foreword: World Bank Treas
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Foreword: World Bank Treasury The p
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Acknowledgments The authors are gra
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xii Introduction 5. Presentation an
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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 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 74 and 75: 60 Chapter 6 Business Combinations
Page 94 and 95: 80 Chapter 7 Consolidated and Separ
Page 106 and 107: 92 Chapter 8 Investments in Associa
Page 114 and 115: 100 Chapter 9 Interests in Joint Ve
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106 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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