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End User License Agreement
by Mohan R. Lavi
The Impact of IFRS on Industry
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
1.1 Rule-based vs. Principle-based Standards
1.2 The Norwalk Agreement
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
5.1 IFRS 16 Leases
5.2 IFRS 4 Insurance Contracts
5.3 SMEs
5.4 Framework
5.5 Other Major Projects
Chapter 6: Collateral Impact of a Transition to IFRS
6.1 Significant Assumptions and Judgement
6.2 The Going Concern Concept
6.3 Information Technology
6.4 Costs
6.5 Accounting Manual
6.6 Taxes
6.7 Presentation of Financial Statements
6.8 Impact of IFRS on Financial Ratios
6.9 Challenges in Implementing IFRS
Afterword
Appendix: Impact Summary
A Snapshot of IFRS Standards that Would Impact Different Industries
Index
End User License Agreement
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