International Accounting/Financial Reporting Standards Guide (2008)Topics and Contents |
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| Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) |
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| Part II: General Standards |
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| Accounting Policies, Changes in Accounting Estimates, and Errors |
| Borrowing Costs |
| Business Combinations |
| Cash Flow Statement |
| Changing Prices and Hyperinflationary Economies |
| Consolidated Financial Statements |
| Construction Contracts |
| Earnings Per Share |
| Employee Benefits |
| The Equity Method |
| Events After the Balance Sheet Date |
| Financial Instruments |
| Foreign Currency Translation |
| Government Grants and Government Assistance |
| Impairment of Assets |
| Income Taxes |
| Intangible Assets |
| Interim Financial Reporting |
| Inventories |
| Investment Property |
| Leases |
| Non-Current Assets Held for Sale and Discontinued Operations |
| Property, Plant, and Equipment |
| Provisions, Contingent Liabilities, and Contingent Assets |
| Related-Party Disclosures |
| Revenue |
| Segment Reporting |
| Share-Based Payment |
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| Part III: Industry-Specific Standards |
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| Agriculture |
| Insurance Contracts |
| Mineral Resources: Exploration and Evaluation |