International Financial Reporting Standards:

Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.

Foreword	p. vii
Acknowledgments	p. viii
Introduction	p. ix
Presentation	p. 1
Framework Framework for the Preparation and Presentation of Financial Statements	p. 3
IFRS 1 First-Time Adoption of IFRS	p. 11
IAS 1 Presentation of Financial Statements	p. 15
IAS 7 Cash Flow Statements	p. 31
IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors	p. 41
Group Statements	p. 47
IFRS 3 Business Combinations	p. 49
IAS 27 Consolidated and Separate Financial Statements	p. 60
IAS 28 Investments in Associates	p. 68
IAS 31 Interests in Joint Ventures	p. 74
Balance Sheet and Income Statement	p. 81
IFRS 2 Share-Based Payment	p. 83
IFRS 4 Insurance Contracts	p. 91
IAS 2 Inventories	p. 96
IAS 11 Construction Contracts	p. 104
IAS 12 Income Taxes	p. 112
IAS 16 Property, Plant, and Equipment	p. 122
IAS 17 Leases	p. 134
IAS 18 Revenue	p. 147
IAS 19 Employee Benefits	p. 155
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance	p. 164
IAS 21 The Effects of Changes in Foreign Exchange Rates	p. 169
IAS 23 Borrowing Costs	p. 176
IAS 36 Impairment of Assets	p. 183
IAS 37 Provisions, Contingent Liabilities, and Contingent Assets	p. 190
IAS 38 Intangible Assets	p. 195
IAS 39 Financial Instruments: Recognition and Measurement	p. 200
IAS 40 Investment Property	p. 214
IAS 41 Agriculture	p. 220
Disclosure	p. 229
IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations	p. 231
IAS 10 Events After the Balance Sheet Date	p. 236
IAS 14 Segment Reporting	p. 239
IAS 24 Related-Party Disclosures	p. 244
IAS 26 Accounting and Reporting by Retirement Benefit Plans	p. 248
IAS 29 Financial Reporting in Hyperinflationary Economies	p. 252
IAS 30 Disclosures in the Financial Statement of Banks and Similar Financial Institutions	p. 257
IAS 32 Financial Instruments: Disclosure and Presentation	p. 268
IAS 33 Earnings per Share	p. 277
IAS 34 Interim Financial Reporting	p. 286
ED 6 Exploration for and Evaluation of Mineral Resources	p. 291
About the Author	p. 297
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International Financial Reporting Standards: A Practical Guide

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