Essay on Ifrs

174845 Words Nov 13th, 2014 700 Pages
international financial reporting standards
CERTIFICATE Learning materiaLs

Contents
FINANCIAL REPORTING CONTEXT..............................................................3 THE IFRS FRAMEWORK ..............................................................................17 PRESENTATION OF FINANCIAL STATEMENTS ........................................35 ACCOUNTING POLICIES .............................................................................49 REVENUE......................................................................................................61 INVENTORIES...............................................................................................75 PROPERTY, PLANT, AND
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...................................................271 STATEMENT OF CASH FLOWS.................................................................303 OPERATING SEGMENTS...........................................................................317 INTERIM REPORTING................................................................................329 EARNINGS PER SHARE ............................................................................341 RELATED PARTY DISCLOSURES.............................................................351 CONSTRUCTION ........................................................................................361 RETIREMENT BENEFIT PLANS.................................................................373 MINERAL RESOURCES .............................................................................381 INSURANCE................................................................................................389 AGRICULTURE ...........................................................................................397 CONSOLIDATION .......................................................................................405 HYPERINFLATIONARY ECONOMIES........................................................419 BUSINESS COMBINATIONS ......................................................................425 ASSOCIATES ..............................................................................................443 JOINT VENTURES

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