International fianncial reporting: a practical guide

Physical dimension

Summary / review / table of contents

Introduction to financial reporting -- The IASB conceptual framework -- Presentation of financial statements -- Accounting policies, accounting estimates and errors -- Financial reporting in practice -- Property, plant and equipment -- Intangible assets -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Leases -- Inventories and construction contracts -- Financial instruments -- Provisions and events after the reporting period -- Revenue -- Employee benefits -- Taxation in financial statements -- Statement of cash flows -- Financial reporting in hyperinflationary economies -- Consolidated financial statements -- Groups of companies -- Associates and joint ventures -- Related parties and changes in foreign exchange rates -- Analysis of financial statements -- Ratio analysis -- Earning per share -- Segmental analysis -- Small and medium-sized entities -- The IFRS for SMEs.

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