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The International Accounting/Financial Reporting Standards Guide (2010) organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.
Part I: Overview
Part II: General Standards
Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Reporting Period Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment
Part III: Industry-Specific Standards
Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation
Accounting professionals who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards
CCH A Wolters Kluwer Business
About the Author:
Produced by CCH- David Alexander, Simon Archer, CPA
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