- Title Page
- Copyright
- Preface
- Acknowledgements
- Chapter 1: Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry
- Chapter 2: Summary of Disclosures Under IFRS Standards
- 2.1 IFRS 3 Business Combinations
- 2.2 IFRS 4 Insurance Contracts
- 2.3 IFRS 5 Non-Current Assets Held for Sale
- 2.4 IFRS 6 Evaluation and Exploration of Mineral Resources
- 2.5 IFRS 7 Financial Instruments: Disclosures
- 2.6 IFRS 8 Segment Reporting
- 2.7 IFRS 10 Consolidated Financial Statements
- 2.8 IFRS 13 Fair Value Measurement
- 2.9 IFRS 14 Regulatory Deferral Accounts
- 2.10 IFRS 15 Revenue from Contracts with Customers
- 2.11 IAS 2 Inventories
- 2.12 IAS 3 Cash Flow Statements
- 2.13 IAS 10 Events After the Reporting Date
- 2.14 IAS 11 Construction Contracts
- 2.15 IAS 12 Income Taxes
- 2.16 IAS 16 Property, Plant and Equipment
- 2.17 IAS 17 Leases
- 2.18 IAS 18 Revenue
- 2.19 IAS 19 Employee Benefits
- 2.20 IAS 20 Government Grants
- 2.21 IAS 21 The Effects of Foreign Currency
- 2.22 IAS 23 Borrowing Costs
- 2.23 IAS 24 Related Party Disclosures
- 2.24 IAS 26 Accounting and Reporting by Retirement Benefit Plans
- 2.25 IAS 27 Separate Financial Statements
- 2.26 IAS 29 Accounting in Hyperinflationary Economies
- 2.27 IAS 33 Earnings Per Share
- 2.28 IAS 36 Impairment of Assets
- 2.29 IAS 37 Provisions
- 2.30 IAS 38 Intangible Assets
- 2.31 IAS 40 Investment Property
- 2.32 IAS 41 Agriculture
- Chapter 3: IFRS Standards that Could Impact All Industries
- 3.1 IFRS 1 – First-time Conversion to International Financial Reporting Standards
- 3.2 IAS 36 Impairment of Assets
- 3.3 IAS 40 Investment Property
- 3.4 IFRS 3 Business Combinations
- 3.5 IFRS 5 Non-Current Assets Held for Sale
- 3.6 IFRS 8 Operating Segments
- 3.7 IFRS 13 Fair Value Measurement
- 3.8 IAS 39/IFRS 9 Financial Instruments
- 3.9 IFRS 10 Consolidated Financial Statements
- 3.10 IFRS 15 Revenue from Contracts with Customers
- Chapter 4: The Impact of IFRS Standards on Specific Industries
- 4.1 Airlines
- 4.2 Agriculture
- 4.3 Automotive
- 4.4 Banking
- 4.5 Family Controlled Enterprises (FCEs)
- 4.6 Fast-Moving Consumer Goods (FMCG)
- 4.7 Government Owned Industry
- 4.8 Insurance
- 4.9 Pharmaceuticals
- 4.10 Private Equity
- 4.11 Real Estate and Infrastructure
- 4.12 Oil and Gas
- 4.13 Media
- 4.14 Mining
- 4.15 Retail
- 4.16 Telecom
- 4.17 Services
- 4.18 Shipping
- 4.19 Small and Medium Enterprises
- 4.20 Software and Information Technology
- Chapter 5: Forthcoming IFRS Standards That Could Impact Industry
- Chapter 6: Collateral Impact of a Transition to IFRS
- Afterword
- Appendix: Impact Summary
- Index
- End User License Agreement
-
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