Description
Book SynopsisIFRS Policies and Procedures Guide provides all of the International Accounting Standards detail that a reader needs to select the right IFRS rules and how to implement them. It provides the proper treatment of all types of accounting transactions in accordance with the international accounting standards rules.
Trade Review"This guide looks at international accounting standards in detail. It provides the proper treatment of all types of accounting transaction". Finance & Management Faculty May 2008
Table of ContentsPreface vii
About the Authors ix
1 Researching IFRS Implementation Problems 1
2 Cash, Receivables, and Prepaid Expenses 10
3 Short-Term Investments and Financial Instruments 39
4 Inventory 51
5 Revenue Recognition 84
6 Long-Lived Assets 137
7 Investments 189
8 Business Combinations and Consolidated Financial Statements 235
9 Current Liabilities and Contingencies after the Reporting Period 257
10 Long-Term Debt 296
11 Leases 328
12 Pensions and Other Postretirement Benefits 358
13 Shareholders’ Equity 372
14 Interim Reporting 418
15 Segment Reporting 429
16 Foreign Currency 436
Index 454
