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Applying International Financial Reporting Standards, 3rd Edition


Applying International Financial Reporting Standards, 3rd edition, has been thoroughly updated to reflect the varied and numerous developments in International Financial Reporting Standards (IFRSs). The expert knowledge and authoritative explanations of the author team have resulted in the book being extensively referenced by both the accounting profession and academics in countries that have either adopted, or intend to adopt, international accounting standards.

The continuing focus of the second edition of this book is on interpreting, analysing and illustrating the financial reporting requirements under IFRSs. Each chapter contains numerous illustrative examples that present and explain concepts to ensure that users gain a deep understanding of the reporting requirements and meet the knowledge expectations of the accounting profession.

The coverage of accounting standards has been expanded in the second edition with the inclusion of new chapters on IFRS 6 Exploration for and Evaluation of Mineral Resources, IAS 18 Revenue, IAS 19 Employee Benefits and IAS 41 Agriculture. This book has been written for intermediate and advanced financial accounting courses, at both undergraduate and postgraduate levels.

Part 1 Framework

1. The IASB and its Conceptual Framework

Part 2 Elements

2. Shareholder's equity: share capital and reserves

3. Fair value measurement

4. Revenue

5. Provisions, contingent liabilities and contingent assets

6. Income taxes

7. Financial Instruments

8. Share-based payment

9. Inventories

10. Employee benefits

11. Property, plant and equipment

12. Leases

13. Intangible assets

14. Business combinations

15. Impairment of assets

16. Accounting for mineral resources

17. Agriculture

Part 3 Disclosure

18. Financial statement presentation

19. Statement of cash flows

20. Earnings per share

21. Operating segments

22. Related party disclosures

Part 4 Economic entities

23. Controlled entities - the consolidation method

24. Consolidated financial statements - wholly owned subsidiaries

25. Consolidated financial statements - intragroup transactions

26. Consolidated financial statements - non-controlling interest

27. Consolidated financial statements - indirect ownership interests

28. The effects of changes in foreign exchange rates

29. Associates and joint ventures

30. Joint arrangements