Intermediate Financial Reporting

Key Features

Latest coverage of IFRSs, including IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases

• Numerous illustrative examples
• Real-life cases sourced from countries around the world
• Comprehensive end-of-chapter questions, exercises, and problems
• Author is an Accounting professional

Table of Contents

Part I conceptual and regulatory framework

1 Financial Reporting and International Financial Reporting Standards 3

2 Conceptual Framework for Financial Reporting 21

Part II elements of financial statements —

assets

3 Property, Plant and Equipment 49

4 Leases 79

5 Investment Property 162

6 Intangible Assets 198

7 Borrowing Costs 242

8 Impairment of Assets 270

9 Inventories 315

Part III elements of financial statements —

liabilities, equity, income and expenses

10 Revenue and Construction Contracts 351

11 Revenue from Contracts with Customers 409

12 Employee Benefits 513

13 Income Taxes 562

14 Provisions and Contingencies 609

Part IV financial instruments

15 Financial Instruments — An Introduction 641

16 Financial Assets 669

17 Financial Liabilities and Derecognition 783

18 Financial Instruments — Presentation and Disclosure 821

Part V presentation of financial statements

and related topics

19 Presentation of Financial Statements 885

20 Accounting Policies, Changes in Accounting Estimates and Errors 951

21 Events after the Reporting Period 981

22 Non-current Assets Held for Sale and Discontinued Operations 1010

23 The Effects of Changes in Foreign Exchange Rates 1046

24 Statement of Cash Flows 1074

25 Fair Value Measurement 1108

Index 1167

Imprint: McGraw Hill
Pub Date: 2016
Edition: 3
Format: SOFTCOVER
Course Number: SUSS, ACC206