ADVANCED FINANCIAL REPORTING

About the Authors

Preface

Part1 – Reporting Economic Entities

1.      Subsidiary and Preparation of Consolidated Financial Statements     
2.      Subsidiary and control
3.      Business Combinations      
4.      Business Combinations – Specific Issues  
5.      Joint Arrangements 
6.      Associates and Equity Method
7.      Loss of Control and Impairment of Goodwill
8.      Separate Financial Statements and Consolidated Cash Flows
9.      Foreign Operations
10.     Disclosure of Interests in Other Entities  

PartII – Financial Instruments and Insurance Contracts

11.    Advanced Issues in Financial Instruments – From Financial Instruments to Derivatives
12.    Advanced Issues in Financial Instruments – Hedge Accounting
13.    Insurance Contracts

PartIII – Topics for Public Entities
                  
14.    Earnings Per Share         
15.    Interim Financial Reporting        
16.    Share-Based Payment  
17.    Operating Segments                 


PartIV – Special Industries and Topics

18.    GovernmentGrants    
19.    RelatedParty Disclosures   
20.    RetirementBenefit Plans    
21.    HyperinflationaryEconomies  
22.    Agriculture    
23.    Mineral Resources– Exploration and Evaluation     

Advanced Financial Reporting: an IFRS Perspective explains thefinancial reporting concepts, accounting treatments and requirements, andpreparation and presentation of financial statements encountered at the consolidatedand corporate level by using the most updated International Financial ReportingStandards (IFRSs), including the latest IFRSs on consolidated financialstatements, joint arrangements, disclosure of interests in other entities, and financialinstruments.