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The large-scale, global adoption of the International

Financial Reporting Standards (IFRS) has created an urgent need for

a one-step resource with lucid explanations and comprehensive

guidance of these complex standards. This reference guide includes

easy-to-understand explanations of IFRS/IAS standards, case studies

with solutions, and illustrations with multiple choice questions

and solutions. The book facilitates understanding of the practical

implementation issues involved in applying these complex

"principles-based" standards. Preparers of financial statements,

accountants, finance professionals, auditors, financial analysts,

and candidates preparing for the IFRS/IAS certification will find

this guide indispensable.

Forewords to First Edition. Preface. Acknowledgements. About the

Authors. 1 Introduction to International Financial Reporting

Standards. 2 IASB Framework. 3 Presentation of Financial Statements

(IAS 1). 4 Inventories (IAS 2). 5 Statement of Cash Flows (IAS 7).

6 Accounting Policies, Changes in Accounting Estimates and Errors

(IAS 8). 7 Events After the Reporting Period (IAS 10). 8

Construction Contracts (IAS 11). 9 Income Taxes (IAS 12). 10

Property, Plant, and Equipment (IAS 16). 11 Leases (IAS 17). 12

Revenue (IAS 18). 13 Employee Benefits (IAS 19). 14 Accounting for

Government Grants and Disclosure of Government Assistance (IAS 20).

15 The Effects of Changes in Foreign Exchange Rates (IAS 21). 16

Borrowing Costs (IAS 23). 17 Related-Party Disclosures (IAS 24). 18

Accounting and Reporting by Retirement Benefit Plans (IAS 26). 19

Consolidated and Separate Financial Statements (IAS 27). 20

Investments in Associates (IAS 28). 21 Financial Reporting in

Hyperinflationary Economies (IAS 29). 22 Interests in Joint

Ventures (IAS 31). 23 Financial Instruments: Presentation (IAS 32).

24 Financial Instruments: Recognition and Measurement (IAS 39). 25

Earnings Per Share (IAS 33). 26 Interim Financial Reporting (IAS

34). 27 Impairment of Assets (IAS 36). 28 Provisions, Contingent

Liabilities, and Contingent Assets (IAS 37). 29 Intangible Assets

(IAS 38). 30 Investment Property (IAS 40). 31 Agriculture (IAS 41).

32 First-Time Adoption of International Financial Reporting

Standards (IFRS 1). 33 Share-Based Payments (IFRS 2). 34 Business

Combinations (IFRS 3). 35 Insurance Contracts (IFRS 4). 36

Noncurrent Assets Held for Sale and Discontinued Operations (IFRS

5). 37 Exploration for and Evaluation of Mineral Resources (IFRS

6). 38 Financial Instruments: Disclosures (IFRS 7). 39 Operating

Segments (IFRS 8). 40 Financial Instruments (IFRS 9). 41 IFRS for

SMEs. Answers for Multiple-Choice Questions. Index.

Abbas Ali Mirza is a Partner in Deloitte & Touche, Dubai,

UAE, and a member of the firm's regional Assurance and Advisory

Committee. He is Chairman of the Auditors Group of the Dubai

Chamber of Commerce and Industry and was the Chairman of the Intra

Governmental Working Group of Experts on International Standards on

Accounting and Reporting (ISAR) at the United Nations. Graham J.

Holt is an Examiner with the Association of Chartered Certified

Accountants (ACCA), and Executive Head of the Division of

Accounting and Finance, Manchester Metropolitan University Business

School in the UK. He is an IFRS(r) author and contributor to both

academic publications and professional journals. Liesel Knorr is

President of the German Accounting Standards Board and former

technical director with the International Accounting Standards

Board (IASB) responsible for preparing the core set of standards

endorsed by the International Organization of Securities and

Exchange Commission. She is the author of many technical

papers.

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Wiley IFRS Practical

Implementation Guide and Workbook Second Edition

A one-stop resource for understanding and applying current

International Financial Reporting Standards

The year 2007 proved to be yet another historic year of

watershed events for the International Financial Reporting

Standards (IFRS) firstly, due to the announcement in November 2007

by the US SEC to allow foreign private issuers to enter the US

capital market using IFRS-compliant financial statements without

reconciling to US GAAP and secondly, on its achieving extraordinary

acceptance globally with over 100 countries requiring or permitting

IFRS by the end of 2007, a remarkable achievement in terms of

global acceptance of IFRS. Commenting on how many more countries

are expected to adopt IFRS by 2011, Sir David Tweedie, chairman of

the IASB, remarked, "we reckon by about 2011, there'll be 150—all

the major economies." (Accountancy, January 2008)

The Second Edition of this quick-reference IFRS guide includes

easy-to-understand IFRS/IAS explanations, practical insights, case

studies and illustrations and features: Up-to-date coverage of all

extant IASB Standards (IAS 1 to 41 and IFRS 1 to 8) and all IFRICS

from 1 to 14; coverage includes all new and revised IFRS issued up

until February 2008, with discussion of IFRS 8 (Operating Segments)

and the recent revisions to IAS 1, IAS 27, IAS 32, IFRS 2, and IFRS

3 Lucid explanations of the IASB standards, supplemented with

simple examples and easy-to-apply illustrations, for quick

understanding of IFRS/IAS standards and IFRIC/SIC interpretations

Multiple-choice questions with solutions and explanations to ensure

thorough understanding of the complex IFRS IAS standards Case

studies with solutions that illustrate the practical application of

the IFRS/IAS "Practical Insights" into implementation and

application of the IFRS/IAS Extracts from published financial

statements to illustrate real-life application of the IASB

standards

'...easy-to-understand

explanations of IFRS/IAS standards...indispensable guide for

finance professionals, auditors, financial analysts and candidates

preparing for the IFRS/IAS certification.' (Finance &

Management Faculty, March 2011).

书籍介绍

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable.