Includes index

English

1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC). Appendix B: Revised IAS 1, Presentation of Financial Statements. Appendix C: IFRS FOR SMEs. Appendix D: Case Study Transitioning from US GAAP to IFRS. Appendix E: Use of Present Value in Accounting. 2 Presentation of Financial Statements. 3 Statement of Financial Position. 4 Statements of Income, Comprehensive Income, and Changes in Equity. 5 Statement of Cash Flows. 6 Fair Value. 7 Financial Instruments. 8 Inventory. Appendix: Net Realizable Value under US GAAP. 9 Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations-Guidance from US GAAP. 10 Property, Plant, and Equipment. 11 Intangible Assets. 12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. Appendix: Schematic Summarizing Treatment of Investment Property. 13 Business Combinations and Consolidated Financial Statements. 14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 15 Financial Instruments-Noncurrent Liabilities. 16 Leases. Appendix A: Special Situations Not Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 17 Income Taxes. Appendix: Accounting for Income Taxes in Interim Periods. 18 Employee Benefits. 19 Shareholders` Equity. 20 Earnings Per Share. 21 Interim Financial Reporting. 22 Operating Segments. 23 Accounting Policies, Changes in Accounting Estimates, and Errors. 24 Foreign Currency. 25 Related-Party Disclosures. 26 Specialized Industry Accounting. 27 Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 28 Government Grants. 29 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IFRS. Appendix C: Comparison of IFRS and US GAAP. Index.

0