GRIPPING IFRS

Your Guide to International Financial Reporting Standards

Contents
1. The reporting environment
2. The conceptual framework for financial reporting
3. Presentation of financial statements
4. Revenue from contracts with customers
5. Taxation: various types and current income tax
6. Taxation: deferred taxation
7. Property, plant and equipment: the cost model
8. Property, plant and equipment: the revaluation model
9. Intangible assets and purchased goodwill
10. Investment properties
11. Impairment of assets
12. Non-current assets held for sale and discontinued Operations
13. Inventories
14. Borrowing costs
15. Government grants and government assistance
16. Leases: lessee accounting
17. Leases: lessor accounting
18. Provisions, contingencies and events after the reporting period
19. Employee benefits
20. Foreign currency transactions
21. Financial instruments - general principles
22. Financial instruments - hedge accounting
23. Share capital: equity instruments and financial liabilities
24. Earnings per share
25. Fair value measurement
26. Accounting policies, estimates and errors
27. Statement of cash flows
28. Financial analysis and interpretation