Wiecek, Young:

IFRS Primer International GAAP Basics

Instructor Companion Site

Table Of Contents

Chapter 1: Introduction and IAS Framework

Chapter 2: Presentation of Financial Statements: IAS 1

Chapter 3: Statement of Cash Flows: IAS 7

Chapter 4: Non-current Assets Held for Sale and Discontinued Operations: IFRS 5

Chapter 5: Provisions, Contingent Liabilities and Contingent Assets: IAS 37

Chapter 6: Revenue: IAS 18

Chapter 7: Inventories: IAS 2

Chapter 8: Construction Contracts: IAS 11

Chapter 9: Agriculture: IAS 41

Chapter 10: Property, Plant and Equipment: IAS 16

Chapter 11: Investment Property: IAS 40

Chapter 12: Exploration for and Evaluation of Mineral Resources: IFRS 6

Chapter 13: Borrowing Costs: IAS 23

Chapter 14: Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S

Chapter 15: Intangible Assets: IAS 38

Chapter 16: Impairment of Assets: IAS 36

Chapter 17: Basic Financial Instruments: IAS 32, IAS 39, and IFRS 7

Chapter 18: Financial Instruments—Recognition and Measurement: IAS 39

Chapter 19: Financial Instruments—Presentation: IAS 32

Chapter 20: Financial Instruments—Disclosure: IFRS 7

Chapter 21: Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8

Chapter 22: Events After the Reporting Period: IAS 10

Chapter 23: Income Taxes: IAS 12

Chapter 24: Leases: IAS 17

Chapter 25: Employee Benefits: IAS 19

Chapter 26: Related Party Disclosures: IAS 24

Chapter 27: Earnings per Share: IAS 33

Chapter 28: Interim Financial Reporting: IAS 34

Chapter 29: Share-based Payment: IFRS 2

Chapter 30: Investments in Associates: IAS 28

Chapter 31: Business Combinations: IFRS 3

Chapter 32: Consolidated and Separate Financial Statements: IAS 27

Chapter 33: Interests in Joint Ventures: IAS 31

Chapter 34: Operating Segments: IFRS 8

Chapter 35: The Effects of Changes in Foreign Exchange Rates: IAS 21

Chapter 36: Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 29

Chapter 37: First-time Adoption of International Financial Reporting Standards: IFRS 1

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