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E-raamat: Applying IFRS Standards

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(Ernst & Young), (University of Exeter Business School), (Ernst & Young; Tilburg University), (University of Sydney), (University of Exeter Business School), (University of Strathclyde), (Ernst & Young)
  • Formaat: EPUB+DRM
  • Ilmumisaeg: 06-Jun-2016
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119250777
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Applying IFRS StandardsSuurem pilt
  • Formaat: EPUB+DRM
  • Ilmumisaeg: 06-Jun-2016
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119250777
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Understanding the main concepts of IFRS Standards

The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Preface ix
About the authors xi
Acknowledgements xiii
List of Acronyms
xv
Part 1 CONCEPTUAL FRAMEWORK
1(18)
1 The IASB and its Conceptual Framework
3(16)
1.1 The International Accounting Standards Board (IASB®)
4(2)
1.2 The purpose of a conceptual framework
6(1)
1.3 Qualitative characteristics of useful financial information
7(2)
1.4 Going concern assumption
9(1)
1.5 Definition of elements in financial statements
10(2)
1.6 Recognition of elements of financial statements
12(1)
1.7 Measurement of the elements of financial statements
13(1)
1.8 Concepts of capital
14(1)
1.9 Future developments
14(5)
Summary
15(1)
Discussion questions
15(1)
References
15(1)
Exercises
15(2)
Academic perspective
17(2)
Part 2 ELEMENTS
19(428)
2 Owners' equity: share capital and reserves
21(28)
2.1 Equity
22(1)
2.2 For-profit companies
23(1)
2.3 Key features of the corporate structure
23(1)
2.4 Different forms of share capital
24(2)
2.5 Contributed equity: issue of share capital
26(2)
2.6 Contributed equity: subsequent movements in share capital
28(4)
2.7 Share capital: subsequent decreases in share capital
32(2)
2.8 Reserves
34(4)
2.9 Disclosure
38(11)
Summary
40(1)
Discussion questions
40(1)
References
40(1)
Exercises
40(6)
Academic perspective
46(3)
3 Fair value measurement
49(24)
3.1 Introduction
50(1)
3.2 The definition of fair value
51(2)
3.3 The fair value framework
53(6)
3.4 Application to non-financial assets
59(3)
3.5 Application to liabilities
62(3)
3.6 Application to measurement of an entity's own equity
65(1)
3.7 Application to financial instruments with offsetting positions
65(1)
3.8 Disclosure
65(8)
Summary
68(1)
Discussion questions
68(1)
References
68(1)
Exercises
69(2)
Academic perspective
71(2)
4 Revenue from contracts with customers
73(22)
4.1 Introduction
74(1)
4.2 Scope
74(1)
4.3 Identify the contract with the customer
75(1)
4.4 Identify the performance obligations
76(2)
4.5 Determine the transaction price
78(3)
4.6 Allocate the transaction price
81(1)
4.7 Satisfaction of performance obligations
82(2)
4.8 Contract costs
84(1)
4.9 Other application issues
85(2)
4.10 Presentation and disclosures
87(8)
Summary
89(1)
Discussion questions
89(1)
References
90(1)
Exercises
90(2)
Academic perspective
92(3)
5 Provisions, contingent liabilities and contingent assets
95(28)
5.1 Introduction to IAS 37
96(1)
5.2 Scope
96(1)
5.3 Definition of a provision
97(1)
5.4 Distinguishing provisions from other liabilities
97(1)
5.5 Definition of a contingent liability
97(1)
5.6 Distinguishing a contingent liability from a provision
98(1)
5.7 The recognition criteria for provisions
98(2)
5.8 Measurement of provisions
100(4)
5.9 Application of the definitions, recognition and measurement rules
104(7)
5.10 Contingent assets
111(1)
5.11 Disclosure
111(2)
5.12 Comparison between IFRS 3 and IAS 37 in respect of contingent liabilities
113(2)
5.13 Expected future developments
115(8)
Summary
115(1)
Discussion questions
116(1)
References
116(1)
Exercises
116(4)
Academic perspective
120(3)
6 Income taxes
123(32)
6.1 The nature of income tax
124(1)
6.2 Differences between accounting profit and taxable profit
124(2)
6.3 Accounting for income taxes
126(1)
6.4 Calculation of current tax
127(4)
6.5 Recognition of current tax
131(1)
6.6 Payment of tax
131(1)
6.7 Tax losses
132(1)
6.8 Calculation of deferred tax
133(6)
6.9 Recognition of deferred tax liabilities and deferred tax assets
139(3)
6.10 Change of tax rates
142(1)
6.11 Other issues
142(1)
6.12 Presentation in the financial statements
143(1)
6.13 Disclosures
144(11)
Summary
148(1)
Discussion questions
148(1)
References
148(1)
Exercises
148(5)
Academic perspective
153(2)
7 Financial instruments
155(44)
7.1 Introduction
156(2)
7.2 What is a financial instrument?
158(1)
7.3 Financial assets and financial liabilities
159(1)
7.4 Distinguishing financial liabilities from equity instruments
160(3)
7.5 Compound financial instruments
163(1)
7.6 Interest, dividends, gains and losses
164(1)
7.7 Financial assets and financial liabilities: scope
164(2)
7.8 Derivatives and embedded derivatives
166(2)
7.9 Financial assets and financial liabilities: categories of financial instruments
168(3)
7.10 Financial assets and financial liabilities: recognition criteria
171(1)
7.11 Financial assets and financial liabilities: measurement
171(10)
7.12 Financial assets and financial liabilities: offsetting
181(1)
7.13 Hedge accounting
181(7)
7.14 Disclosures
188(11)
Summary
194(1)
Discussion questions
194(1)
References
194(1)
Exercises
194(3)
Academic perspective
197(2)
8 Share-based payment
199(20)
Introduction
200(1)
8.1 Application and scope
200(1)
8.2 Cash-settled and equity-settled share-based payment transactions
201(1)
8.3 Recognition
201(1)
8.4 Equity-settled share-based payment transactions
202(2)
8.5 Vesting
204(3)
8.6 Treatment of a reload feature
207(1)
8.7 Modifications to terms and conditions on which equity instruments were granted
208(1)
8.8 Cash-settled share-based payment transactions
209(3)
8.9 Disclosure
212(7)
Summary
214(1)
Discussion questions
214(1)
References
214(1)
Exercises
214(3)
Academic perspective
217(2)
9 Inventories
219(26)
9.1 The nature of inventories
220(1)
9.2 Measurement of inventory upon initial recognition
221(1)
9.3 Determination of cost
221(3)
9.4 Accounting for inventory
224(3)
9.5 End-of-period accounting
227(4)
9.6 Assigning costs to inventory on sale
231(3)
9.7 Net realisable value
234(2)
9.8 Recognition as an expense
236(1)
9.9 Disclosure
236(9)
Summary
237(1)
Discussion questions
237(1)
References
238(1)
Exercises
238(5)
Academic perspective
243(2)
10 Employee benefits
245(30)
10.1 Introduction to accounting for employee benefits
246(1)
10.2 Scope and purpose of IAS 19
246(1)
10.3 Defining employee benefits
246(1)
10.4 Short-term employee benefits
246(7)
10.5 Post-employment benefits
253(1)
10.6 Accounting for defined contribution post-employment plans
254(1)
10.7 Accounting for defined benefit post-employment plans
255(8)
10.8 Other long-term employee benefits
263(3)
10.9 Termination benefits
266(9)
Summary
268(1)
Discussion questions
268(1)
References
268(1)
Exercises
269(4)
Academic perspective
273(2)
11 Property, plant and equipment
275(46)
11.1 The nature of property, plant and equipment
276(1)
11.2 Initial recognition of property, plant and equipment
277(1)
11.3 Initial measurement of property, plant and equipment
278(5)
11.4 Measurement subsequent to initial recognition
283(1)
11.5 The cost model
283(6)
11.6 The revaluation model
289(10)
11.7 Choosing between the cost model and the revaluation model
299(1)
11.8 Derecognition
300(1)
11.9 Disclosure
301(2)
11.10 Investment properties
303(18)
Summary
305(7)
Discussion questions
312(1)
References
313(1)
Exercises
313(6)
Academic perspective
319(2)
12 Leases
321(34)
Introduction
322(1)
12.1 What is a lease?
322(1)
12.2 Classification of leases
323(1)
12.3 Classification guidance
324(6)
12.4 Accounting for finance leases by lessees
330(6)
12.5 Accounting for finance leases by lessors
336(5)
12.6 Accounting for finance leases by manufacturer or dealer lessors
341(1)
12.7 Accounting for operating leases
342(4)
12.8 Accounting for sale and leaseback transactions
346(2)
12.9 Changes to the leasing standards
348(7)
Summary
349(1)
Discussion questions
349(1)
Exercises
349(5)
Academic perspective
354(1)
13 Intangible assets
355(24)
Introduction
356(2)
13.1 The nature of intangible assets
358(2)
13.2 Recognition and initial measurement
360(4)
13.3 Measurement subsequent to initial recognition
364(3)
13.4 Retirements and disposals
367(1)
13.5 Disclosure
367(12)
Summary
371(1)
Discussion questions
372(1)
References
373(1)
Exercises
373(3)
Academic perspective
376(3)
14 Business combinations
379(38)
14.1 The nature of a business combination
380(1)
14.2 Accounting for a business combination --- basic principles
381(2)
14.3 Accounting in the records of the acquirer
383(1)
14.4 Recognition and measurement of assets acquired and liabilities assumed
383(2)
14.5 Goodwill and gain on bargain purchase
385(7)
14.6 Shares acquired in the acquiree
392(1)
14.7 Accounting in the records of the acquiree
392(3)
14.8 Subsequent adjustments to the initial accounting for a business combination
395(3)
14.9 Disclosure --- business combinations
398(19)
Summary
400(6)
Discussion questions
406(1)
References
406(1)
Exercises
407(7)
Academic perspective
414(3)
15 Impairment of assets
417(30)
15.1 Introduction to IAS 36
418(1)
15.2 When to undertake an impairment test
418(2)
15.3 Impairment test for an individual asset
420(6)
15.4 Cash-generating units --- excluding goodwill
426(4)
15.5 Cash-generating units and goodwill
430(2)
15.6 Reversal of an impairment loss
432(1)
15.7 Disclosure
433(14)
Summary
434(4)
Discussion questions
438(1)
References
438(1)
Exercises
439(5)
Academic perspective
444(3)
Part 3 PRESENTATION AND DISCLOSURES
447(112)
16 Financial statement presentation
449(36)
Introduction
450(1)
16.1 Components of financial statements
450(1)
16.2 General principles of financial statements
451(1)
16.3 Statement of financial position
452(5)
16.4 Statement of profit or loss and other comprehensive income
457(6)
16.5 Statement of changes in equity
463(3)
16.6 Notes
466(2)
16.7 Accounting policies, changes in accounting estimates and errors
468(5)
16.8 Events after the reporting period
473(12)
Summary
475(1)
Discussion questions
475(1)
References
476(1)
Exercises
476(6)
Academic perspective
482(3)
17 Statement of cash flows
485(32)
Introduction and scope
486(1)
17.1 Purpose of a statement of cash flows
486(1)
17.2 Defining cash and cash equivalents
486(1)
17.3 Classifying cash flow activities
487(2)
17.4 Format of the statement of cash flows
489(2)
17.5 Preparing a statement of cash flows
491(15)
17.6 Other disclosures
506(11)
Summary
509(1)
Discussion questions
509(1)
References
509(1)
Exercises
509(6)
Academic perspective
515(2)
18 Operating segments
517(20)
18.1 Objectives of financial reporting by segments
518(1)
18.2 Scope
518(1)
18.3 A controversial standard
518(2)
18.4 Identifying operating segments
520(2)
18.5 Identifying reportable segments
522(2)
18.6 Applying the definition of reportable segments
524(1)
18.7 Disclosure
524(3)
18.8 Applying the disclosures in practice
527(4)
18.9 Results of the post-implementation review of IFRS 8
531(6)
Summary
532(1)
Discussion questions
532(1)
References
532(1)
Exercises
532(3)
Academic perspective
535(2)
19 Other key notes disclosures
537(22)
Introduction
538(1)
19.1 Related party disclosures
538(5)
19.2 Earnings per share
543(16)
Summary
554(1)
Discussion questions
554(1)
References
555(1)
Exercises
555(2)
Academic perspective
557(2)
Part 4 ECONOMIC ENTITIES
559(148)
20 Consolidation: controlled entities
561(16)
Introduction
562(1)
20.1 Consolidated financial statements
562(2)
20.2 Control as the criterion for consolidation
564(5)
20.3 Preparation of consolidated financial statements
569(1)
20.4 Business combinations and consolidation
570(2)
20.5 Disclosure
572(5)
Summary
574(1)
Discussion questions
574(1)
Exercises
575(2)
21 Consolidation: wholly owned subsidiaries
577(28)
21.1 The consolidation process
578(1)
21.2 Consolidation worksheets
579(1)
21.3 The acquisition analysis: determining goodwill or bargain purchase
580(3)
21.4 Worksheet entries at the acquisition date
583(5)
21.5 Worksheet entries subsequent to the acquisition date
588(7)
21.6 Revaluations in the records of the subsidiary at acquisition date
595(1)
21.7 Disclosure
595(10)
Summary
598(1)
Discussion questions
598(1)
Exercises
598(7)
22 Consolidation: intragroup transactions
605(30)
Introduction
606(1)
22.1 Rationale for adjusting for intragroup transactions
606(1)
22.2 Transfers of inventory
607(6)
22.3 Intragroup services
613(1)
22.4 Intragroup dividends
614(2)
22.5 Intragroup borrowings
616(19)
Summary
617(8)
Discussion questions
625(1)
Exercises
626(9)
23 Consolidation: non-controlling interest
635(44)
23.1 Non-controlling interest explained
636(2)
23.2 Effects of an NCI on the consolidation process
638(6)
23.3 Calculating the NCI share of equity
644(12)
23.4 Adjusting for the effects of intragroup transactions
656(2)
23.5 Gain on bargain purchase
658(21)
Summary
660(12)
Discussion questions
672(1)
Exercises
672(7)
24 Translation of the financial statements of foreign entities
679(28)
24.1 Translation of a foreign subsidiary's statements
680(1)
24.2 Functional and presentation currencies
680(1)
24.3 The rationale underlying the functional currency choice
680(3)
24.4 Identifying the functional currency
683(1)
24.5 Translation into the functional currency
684(5)
24.6 Changing the functional currency
689(1)
24.7 Translation into the presentation currency
689(2)
24.8 Consolidating foreign subsidiaries --- where local currency is the functional currency
691(7)
24.9 Consolidating foreign subsidiaries --- where functional currency is that of the parent entity
698(1)
24.10 Net investment in a foreign operation
699(1)
24.11 Disclosure
700(7)
Summary
700(1)
Discussion questions
701(1)
References
701(1)
Exercises
701(6)
Glossary 707(10)
Index 717
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