Understanding IFRS Fundamentals (PDF)

Preface. About the Authors. Introduction. 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 Earnings Per Share (IAS 33). 25 Interim Financial Reporting (IAS 34). 26 Impairment of Assets (IAS 36). 27 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37). 28 Intangible Assets (IAS 38). 29 Financial Instruments: Recognition and Measurement (IAS 39). 30 Investment Property (IAS 40). 31 Agriculture (IAS 41). 32 First-Time Adoption of International Financial Reporting Standards (IFRS 1). 33 Share-Based Payment (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 International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs). Index.

Nandakumar Ankarath is a Fellow Member of The Institute of
Chartered Accountants of India and a Senior Partner with Moore
Stephens, Chartered Accountants, United Arab Emirates. Nandakumar
has over 25 years of postqualification experience in auditing,
accounting, financial and management consultancy in various
business environments in India, Bahrain, and the United Arab
Emirates. He has also served as a member of the Committee on
Accounting Standards for Local Bodies formed by the governing body
of the Institute of Chartered Accountants of India to formulate
accounting standards for local bodies, autonomous bodies, and
nonprofit organizations in India.

Dr. T.P. Ghosh is a professor of accounting and finance
at Management Development Institute, India, and a visiting
professor of Wollongong University in Dubai, United Arab Emirates.
Dr. Ghosh, who has served as the Director of Studies of the
Institute of Chartered Accountants of India, New Delhi, has
authored two important reference books for accounting professionals
that include Accounting Standards & Corporate Accounting
Practices, 8th edition, 2008.

Dr. Yass A. Alkafaji is an Associate Professor of
Accounting at the American University of Sharjah, United Arab
Emirates. Dr. Alkafaji, who was the founder of Alkafaji &
Associates, Ltd., a Chicago-based public accounting firm, has been
a faculty member at Mississippi State University, Bowling Green
State University, and Northeastern Illinois University in the
United States. He has also been published in various journals
including the International Journal of Accounting,
Accounting Research Journal, International Journal of
Management, and Managerial Auditing Journal.

Kalpesh J. Mehta is a Fellow Member of the Institute of
Chartered Accountants of India and is a founding member of the CA
Section at M.T. EDUCARE (P) LTD., a premier institution for
imparting quality education in India. He is also a faculty member
at the Institute of

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