• Sign In
  • My Cart 0)
main product photo

eBook Intermediate Financial Reporting An IFRS, 3rd Edition

3rd Edition
9814923257 · 9789814923255
This updated edition of Intermediate Financial Reporting explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the corporate or individual entity lev… Read More
Add to Wish List
Lifetime
S$77.39
After you purchase your eBook, you will need to download VitalSource Bookshelf, a free app. Then login or create an account and enter the code from your order confirmation email to access your eBook.
  • Access the eBook anytime, anywhere: online or offline
  • Create notes, flashcards and make annotations while you study
  • Full searchable content: quickly find the answers you are looking for

Part I conceptual and regulatory framework

1 Financial Reporting and International Financial Reporting Standards 3

2 Conceptual Framework for Financial Reporting 21

Part II elements of financial statements —

assets

3 Property, Plant and Equipment 49

4 Leases 79

5 Investment Property 162

6 Intangible Assets 198

7 Borrowing Costs 242

8 Impairment of Assets 270

9 Inventories 315

Part III elements of financial statements —

liabilities, equity, income and expenses

10 Revenue and Construction Contracts 351

11 Revenue from Contracts with Customers 409

12 Employee Benefits 513

13 Income Taxes 562

14 Provisions and Contingencies 609

Part IV financial instruments

15 Financial Instruments — An Introduction 641

16 Financial Assets 669

17 Financial Liabilities and Derecognition 783

18 Financial Instruments — Presentation and Disclosure 821

Part V presentation of financial statements

and related topics

19 Presentation of Financial Statements 885

20 Accounting Policies, Changes in Accounting Estimates and Errors 951

21 Events after the Reporting Period 981

22 Non-current Assets Held for Sale and Discontinued Operations 1010

23 The Effects of Changes in Foreign Exchange Rates 1046

24 Statement of Cash Flows 1074

25 Fair Value Measurement 1108

Index 1167

This updated edition of Intermediate Financial Reporting explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the corporate or individual entity level by using the most updated International Financial Reporting Standards (IFRSs), including the latest IFRSs on financial instruments, revenue from contracts with customers, and leases.

 

This book is suitable for students, lecturers and practicing accountants. Students and lecturers should find this a good textbook for undergraduate and postgraduate intermediate and advanced accounting and financial reporting courses. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports.