Wiley International Trends in Financial Reporting under IFRS

  • 19h 13m
  • Abbas Ali Mirza, Nandakumar Ankarath
  • John Wiley & Sons (US)
  • 2012

Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.

About the Authors

ABBAS ALI MIRZA, CPA, ACA, AICWA, is a Partner in Deloitte & Touche, Dubai, UAE, and a member of the firm's regional Assurance and Advisory Committee. Mirza is Chairman of the Auditors Group of the Dubai Chamber of Commerce and Industry and was the chairman of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at the United Nations.

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 twenty-five years of post-qualification experience in auditing, accounting, financial, and management consultancy in various business environments in India, Bahrain, and the United Arab Emirates. He has 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, autonomous, and nonprofit organizations in India. He is also the coauthor of Understanding IFRS Fundamentals: International Financial Reporting Standards, published by Wiley.

In this Book

  • Introduction to International Financial Reporting Standards
  • IASB Framework for the Preparation and Presentation of Financial Statements
  • Presentation of Financial Statements (IAS 1)
  • Statement of Cash Flows (IAS 7)
  • Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
  • Events After the Reporting Date (IAS 10)
  • Revenue (IAS 18)
  • Construction Contracts (IAS 11)
  • Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)
  • Agriculture (IAS 41)
  • Property, Plant and Equipment (IAS 16)
  • Borrowing Costs (IAS 23)
  • Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
  • Intangible Assets (IAS 38)
  • Investment Property (IAS 40)
  • Consolidated Financial Statements and Separate Financial Statements (IAS 27)
  • Investments in Associates (IAS 28)
  • Interests in Joint Ventures (IAS 31)
  • Impairment of Assets (IAS 36)
  • Business Combinations (IFRS 3)
  • Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5)
  • Financial Instruments: Presentation (IAS 32)
  • Financial Instruments: Recognition and Measurement (IAS 39)
  • Financial Instruments: Disclosures (IFRS 7)
  • Employee Benefits (IAS 19)
  • Share-Based Payments (IFRS 2)
  • Earnings Per Share (IAS 33)
  • Interim Financial Reporting (IAS 34)
  • Operating Segments (IFRS 8)
  • Accounting and Reporting by Retirement Benefit Plans (IAS 26)
  • Financial Reporting in Hyperinflationary Economies (IAS 29)
  • First-Time Adoption of International Financial Reporting Standards (IFRS 1)
  • Insurance Contracts (IFRS 4)
  • Exploration for and Evaluation of Mineral Resources (IFRS 6)
  • Inventories (IAS 2)
  • Income Taxes (IAS 12)
  • Leases (IAS 17)
  • The Effects of Changes in Foreign Exchange Rates (IAS 21)
  • Related Party Disclosures (IAS 24)
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