International financial reporting standards : a practical guide / Hennie van Greuning, Darrel Scott, Simonet Terblanche.

Machine generated contents note: 1. Framework Framework for the Preparation and Presentation of Financial Statements -- 2. IFRS 1 First-Time Adoption of IFRS -- 3. IAS 1 Presentation of Financial Statements -- 4. IAS 7 Statement of Cash Flows -- 5. IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- 6. IFRS 3 Business Combinations -- 7. IAS 27 Consolidated and Separate Financial Statements -- 8. IAS 28 Investments in Associates -- 9. IAS 31 Interests in Joint Ventures -- 10. IAS 16 Property, Plant, and Equipment -- 11. IAS 40 Investment Property -- 12. IAS 41 Agriculture -- 13. IAS 38 Intangible Assets -- 14. IAS 17 Leases -- 15. IAS 12 Income Taxes -- 16. IAS 2 Inventories -- 17. IAS 39 Financial Instruments: Recognition and Measurement -- 18. IFRS 9 Financial Instruments -- 19. IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations.

20. IFRS 6 Exploration for and Evaluation of Mineral Resources -- 21. IAS 37 Provisions, Contingent Liabilities, and Contingent Assets -- 22. IAS 21 The Effects of Changes in Foreign Exchange Rates -- 23. IAS 18 Revenue -- 24. IAS 11 Construction Contracts -- 25. IAS 19 Employee Benefits -- 26. IAS 36 Impairment of Assets -- 27. IAS 23 Borrowing Costs -- 28. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance -- 29. IFRS 2 Share-Based Payment -- 30. IAS 10 Events after the Reporting Period -- 31. IAS 24 Related-Party Disclosures -- 32. IAS 33 Earnings per Share -- 33. IAS 32 Financial Instruments: Presentation -- 34. IFRS 7 Financial Instruments: Disclosures -- 35. IFRS 8 Operating Segments -- 36. IAS 34 Interim Financial Reporting -- 37. IAS 26 Accounting and Reporting by Retirement Benefit Plans -- 38. IFRS 4 Insurance Contracts -- 39. IAS 29 Financial Reporting in Hyperinflationary Economies.

Applying International Financial Reporting Standards in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise.IFRS: A practical Guide gives private or public sector executives, managers, and financial analysts, who may not have a strong background in accounting, the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.