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内容大纲
本书对《国际财务报告准则》(IFRS)的内容进行了深入浅出的剖析和详解。IFRS为企业的财务人员提供了实务的工作参考，同时也规范了企业人员的实务工作。通过学习本书，您可以快速且高效地收获财务知识和财务技能；参照本书，您能迅速地积累财务理论知识，并结合工作实务，将理论用于实践。本书同时也为相关财务背景的学员提供了便捷的学习机会，本书详细且周密地对每一条准则做出了注解，并给出案例，最终做到让大众更方便地理解每一条准则的意义和用途，更有利地促进会计财务人员通过各项会计专业资格考试(ACCA、CGMA)等。本书覆盖的IAS、IFRS包括：IAS 2、IAS 8、IAS 10、IAS 12、IAS 16、IAS 20、IAS 21、IAS 23、IAS 32、IAS 33、IAS 36、IAS 37、IAS 38、IAS 40、IAS 41、IFRS 5、IFRS 7、IFRS 9、IFRS 15、IFRS 16。 -
作者介绍
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目录
Chapter 1 Inventories
1.1 Definition of Inventories
1.2 Initial Measurement
1.3 Subsequent Measurement
1.4 Reasons Why Costs Are Higher Than NRV
1.5 Reversal of Write-Down of Inventories
1.6 Cost Formulae Example
1.7 Consistency Requirement--Different Cost Formulas for Inventories
Chapter 2 Tangible Non-Current Assets
2.1 IAS 16 PP & E Cost Accounting
2.2 IAS 16 PP & E Depreciation Accounting
2.3 IAS 40 Investment Property
2.4 IAS 23 Borrowing Costs
Chapter 3 Intangible Assets
3.1 Recognition and Amortisation
3.2 Goodwill : IFRS 3 Business Combinations
Chapter 4 Impairment of Assets
4.1 Different Standards Dealing with Impairment
4.2 Definitions
4.3 Identifying a Potentially Impaired Asset
4.4 Common Impairment Indicators in Different Industries
4.5 Accounting Entries
4.6 Cash-Generating Units (CGUs)
4.7 Examples of CGUs
4.8 Considerations to Determine a CGU
4.9 Practical Examples to Determine a CGU
4.10 Impairment Test for CGU
4.11 Allocated Goodwill
4.12 "Consistency" Rule
4.13 Impairment Reversal for an Individual Asset
Chapter 5 Revenue
5.1 Scope
5.2 Key Definitions
5.3 Five-Step Model [COPAR]
5.4 IFRS 15 Five Steps in Detail
5.5 Incremental Costs of Obtaining a Contract (Contract Costs)
5.6 Common Types of Transactions
5.7 Presentation
5.8 Disclosure
5.9 Contract in Progress
Chapter 6 Non-Current Assets Held for Sale and Discontinued Operations
6.1 Objective
6.2 Scope
6.3 Definitions
6.4 Classification of Non-current Assets (or Disposal Groups) as Held for Sale
6.5 Non-Current Assets to Be Abandoned
6.6 Initial Measurement of Non-Current Assets Held for Sale
6.7 Subsequent Measurement
6.8 Impairment Reversal
6.9 Ceases to Be Held for Sale
6.10 Accounting Treatment When the Sale Is Expected to Be Beyond One Year
6.11 Presentation of a Non-Current Asset or Disposal Group Classified as Held for Sale
6.12 Additional Disclosures
6.13 Presenting Discontinued Operations
Chapter 7 IFRS 16 Leases
7.1 Definitions and Scope of a Lease
7.2 Lessee's Accounting
7.3 Lessee's Accounting in Detail:Right-of-Use Assets
7.4 Lease ldentifcation
7.5 Recognition Exemptions
7.6 Sale and Leaseback Transactions
Chapter 8 IAS 37 & IAS 10
8.1 Provisions
8.2 Contingent Liabilities
8.3 Contingent Assets
8.4 Adjusting Event
8.5 Non-Adjusting Event
Chapter 9 IAS 33 Earnings Per Share (EPS)
9.1 Objective
9.2 Scope
9.3 Definitions
9.4 Basic Earnings Per Share ( EPS )
9.5 Treatment of Preference Dividends
9.6 Practical Steps to Calculate the Weighted Average Number of Shares Outstanding
9.7 Effects on EPS of Changes in Capital Structure
9.8 Diluted EPS
9.9 Alternative EPS Figures
9.10 Significance of Earnings Per Share
Chapter 10 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
10.1 Key Definitions
10.2 Selection and Application of Accounting Policies
10.3 Consistency of Accounting Policies
10.4 Change in Accounting Policy
10.5 Retrospective Application
10.6 Disclosures
10.7 Comparability
10.8 Changes in Accounting Estimates
10.9 Prospective Adjustments
10.10 Consistency and Comparability
10.11 Disclosure
10.12 Correction of Accounting Errors
10.13 Disclosure
Chapter 11 Taxation
11.1 Key Definitions
11.2 Accounting Treatment for Corporation Tax
11.3 Underpayment of Corporation Tax
11.4 Over Payment of Corporation Tax
11.5 Payment to the Tax Authority
11.6 Tax Rates or Tax Laws Which Are Enacted or Substantively Enacted
11.7 Trading Losses Carried Back
11.8 Trial Balance Where the Under or Over Provision of Corporation Tax Is Shown
11.9 Tax Directly in Equity
11.10 Deferred Tax
11.11 Deferred Tax Liabilities
11.12 Deferred Tax Assets
11.13 Difference Between Temporary/Timing Difference and Permanent Differences
11.14 Deferred Tax Implications for Specific Items
11.15 Components in Deferred Tax
11.16 Changes in the Tax Rate in the Deferred Tax Calculation
11.17 Discounting for Deferred Tax
11.18 Presentation in P/L
11.19 The Reason to Calculate the Deferred Tax
11.20 Presentation of Current Tax and Deferred Tax
References
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