Ifrs

Solo disponible en BuenasTareas
  • Páginas : 700 (174858 palabras )
  • Descarga(s) : 0
  • Publicado : 8 de noviembre de 2011
Leer documento completo
Vista previa del texto
international financial reporting standards
CERTIFICATE Learning materiaLs

Contents
FINANCIAL REPORTING CONTEXT..............................................................3 THE IFRS FRAMEWORK ..............................................................................17 PRESENTATION OF FINANCIAL STATEMENTS ........................................35 ACCOUNTING POLICIES.............................................................................49 REVENUE......................................................................................................61 INVENTORIES...............................................................................................75 PROPERTY, PLANT, AND EQUIPMENT......................................................87 BORROWINGCOSTS.................................................................................105 GOVERNMENT GRANTS ...........................................................................113 NON-CURRENT ASSETS HELD FOR SALE ..............................................123 INVESTMENT PROPERTY .........................................................................133 INTANGIBLES.............................................................................................145 IMPAIRMENT ..............................................................................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION...................................................................................................185LEASES.......................................................................................................201 EMPLOYEE BENEFITS...............................................................................223 EVENTS AFTER THE REPORTING PERIOD.............................................245 FOREIGN EXCHANGE ...............................................................................257 FINANCIAL INSTRUMENTS.......................................................................271 STATEMENT OF CASH FLOWS.................................................................303 OPERATING SEGMENTS...........................................................................317 INTERIM REPORTING................................................................................329 EARNINGS PER SHARE............................................................................341 RELATED PARTY DISCLOSURES.............................................................351 CONSTRUCTION ........................................................................................361 RETIREMENT BENEFIT PLANS.................................................................373 MINERAL RESOURCES.............................................................................381 INSURANCE................................................................................................389 AGRICULTURE ...........................................................................................397 CONSOLIDATION .......................................................................................405 HYPERINFLATIONARYECONOMIES........................................................419 BUSINESS COMBINATIONS ......................................................................425 ASSOCIATES ..............................................................................................443 JOINT VENTURES ......................................................................................453 FIRST TIME ADOPTION.............................................................................465 Solutions to self test questions.....................................................................473

Chapter 1 FINANCIAL REPORTING CONTEXT 1 Business Context
The measurement of business and economic activity is essential to the assessment of the performance of the entity. The publication of financial information has provided a means of...
tracking img