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2014 Interpretation and Application of International Financial Reporting Standards [2014]

1
Introduction to International Financial Reporting Standards
29
Conceptual Framework
37
Presentation of Financial Statements
57
Statement of Financial Position
71
Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity
91
Statement of Cash Flows
107
Accounting Policies, Changes in Accounting Estimates, and Errors
127
Inventory
147
Property, Plant and Equipment
183
Borrowing Costs
191
Intangible Assets
221
Investment Property
233
Impairment and Noncurrent Assets Held for Sale
253
Consolidations, Joint Arrangements, Associates, and Separate Financial Statements
307
Business Combinations
359
Shareholders' Equity
385
Share‐Based Payment
421
Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period
453
Employee Benefits
475
Revenue Recognition, Including Construction Contracts
511
Government Grants
523
Leases
577
Foreign Currency
609
Financial Instruments
711
Fair Value
731
Income Taxes
769
Earnings Per Share
787
Operating Segments
805
Related‐Party Disclosures
819
Accounting and Reporting by Retirement Benefit Plans
827
Agriculture
841
Extractive Industries
851
Accounting for Insurance Contracts
863
Interim Financial Reporting
885
Inflation and Hyperinflation
907
First‐Time Adoption of International Financial Reporting Standards
939
Appendix A: Disclosure Checklist
1033
Index
i
Frontmatter
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