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Heimkaup Námsbækur Háskólabækur Háskólinn í Reykjavík Viðskiptadeild Vor 2017 Applying Ifrs Standards
Námskeið V-765 Gerð reikningsskila II V-767 Consolidated Financial Statement. - Útgáfa: 4 - Höfundur: Ruth Picker; Kerry Clark ;John Dunn ;David Kolitz; Gilad Livne; Jance Loftus; Leo van der Tas
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The vision of the IFRS Foundation to establish a truly global language for accounting has now been realised in 100+ of the world's jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The wide-spread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world.
An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world's major business centres without the need for local accounting knowledge. Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world.
In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards. Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader’s understanding of the content.
Höfundur: Ruth Picker; Kerry Clark ;John Dunn ;David Kolitz; Gilad Livne; Jance Loftus; Leo van der Tas
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1 The IASB and its Conceptual Framework
1.1 The International Accounting Standards Board (IASB®)
1.2 The purpose of a conceptual framework
1.3 Qualitative characteristics of useful financial information
1.4 Going concern assumption
1.5 Definition of elements in financial statements
1.6 Recognition of elements of financial statements
1.7 Measurement of the elements of financial statements
1.8 Concepts of capital
2 Owners’ equity: share capital and reserves
2.3 Key features of the corporate structure
2.4 Different forms of share capital
2.5 Contributed equity: issue of share capital
2.6 Contributed equity: subsequent movements in share capital
2.7 Share capital: subsequent decreases in share capital
3 Fair value measurement
3.2 The definition of fair value
3.3 The fair value framework
3.4 Application to non-financial assets
3.5 Application to liabilities
3.6 Application to measurement of an entity's own equity
3.7 Application to financial instruments with offsetting positions
4 Revenue from contracts with customers
4.3 Identify the contract with the customer
4.4 Identify the performance obligations
4.5 Determine the transaction price
4.6 Allocate the transaction price
4.7 Satisfaction of performance obligations
4.9 Other application issues
4.10 Presentation and disclosures
5 Provisions, contingent liabilities and contingent assets
5.1 Introduction to IAS 37
5.3 Definition of a provision
5.4 Distinguishing provisions from other liabilities
5.5 Definition of a contingent liability
5.6 Distinguishing a contingent liability from a provision
5.7 The recognition criteria for provisions
5.8 Measurement of provisions
5.9 Application of the definitions, recognition and measurement rules
5.12 Comparison between IFRS 3 and IAS 37 in respect of contingent liabilities
5.13 Expected future developments
6.1 The nature of income tax
6.2 Differences between accounting profit and taxable profit
6.3 Accounting for income taxes
6.4 Calculation of current tax
6.5 Recognition of current tax
6.6 Payment of tax
6.8 Calculation of deferred tax
6.9 Recognition of deferred tax liabilities and deferred tax assets
6.10 Change of tax rates
6.12 Presentation in the financial statements
7.2 What is a financial instrument?
7.3 Financial assets and financial liabilities
7.4 Distinguishing financial liabilities from equity instruments
7.5 Compound financial instruments
7.6 Interest, dividends, gains and losses
7.7 Financial assets and financial liabilities: scope
7.8 Derivatives and embedded derivatives
7.9 Financial assets and financial liabilities: categories of financial instruments
7.10 Financial assets and financial liabilities: recognition criteria
7.11 Financial assets and financial liabilities: measurement
7.12 Financial assets and financial liabilities: offsetting
8.1 Application and scope
8.2 Cash-settled and equity-settled share-based payment transactions
8.4 Equity-settled share-based payment transactions
8.6 Treatment of a reload feature
8.7 Modifications to terms and conditions on which equity instruments were granted
8.8 Cash-settled share-based payment transactions
9.1 The nature of inventories
9.2 Measurement of inventory upon initial recognition
9.3 Determination of cost
9.4 Accounting for inventory
9.6 Assigning costs to inventory on sale
9.7 Net realisable value
9.8 Recognition as an expense
10.1 Introduction to accounting for employee benefits
10.2 Scope and purpose of IAS 19
10.3 Defining employee benefits
10.4 Short-term employee benefits
10.6 Accounting for defined contribution post-employment plans
10.7 Accounting for defined benefit post-employment plans
10.8 Other long-term employee benefits
11 Property, plant and equipment
11.1 The nature of property, plant and equipment
11.2 Initial recognition of property, plant and equipment
11.3 Initial measurement of property, plant and equipment
11.4 Measurement subsequent to initial recognition
11.5 The cost model
11.6 The revaluation model
11.7 Choosing between the cost model and the revaluation model
12.1 What is a lease?
12.2 Classification of leases
12.4 Accounting for finance leases by lessees
12.5 Accounting for finance leases by lessors
12.6 Accounting for finance leases by manufacturer or dealer lessors
12.7 Accounting for operating leases
12.8 Accounting for sale and leaseback transactions
12.9 Changes to the leasing standards
13.1 The nature of intangible assets
13.2 Recognition and initial measurement
13.3 Measurement subsequent to initial recognition
13.4 Retirements and disposals
14.1 The nature of a business combination
14.2 Accounting for a business combination — basic principles
14.3 Accounting in the records of the acquirer
14.4 Recognition and measurement of assets acquired and liabilities assumed
14.5 Goodwill and gain on bargain purchase
14.6 Shares acquired in the acquiree
14.7 Accounting in the records of the acquiree
14.8 Subsequent adjustments to the initial accounting for a business combination
14.9 Disclosure — business combinations
15 Impairment of assets
15.1 Introduction to IAS 36
15.2 When to undertake an impairment test
15.3 Impairment test for an individual asset
15.4 Cash-generating units — excluding goodwill
15.5 Cash-generating units and goodwill
15.6 Reversal of an impairment loss
Online chapter A Exploration for and evaluation of mineral resources
Online chapter B Agriculture
Part 3 PRESENTATION AND DISCLOSURES
16 Financial statement presentation
16.1 Components of financial statements
16.2 General principles of financial statements
16.3 Statement of financial position
16.4 Statement of profit or loss and other comprehensive income
16.5 Statement of changes in equity
16.7 Accounting policies, changes in accounting estimates and errors
16.8 Events after the reporting period
17 Statement of cash flows
17.1 Purpose of a statement of cash flows
17.2 Defining cash and cash equivalents
17.3 Classifying cash flow activities
17.4 Format of the statement of cash flows
17.5 Preparing a statement of cash flows
18.1 Objectives of financial reporting by segments
18.3 A controversial standard
18.4 Identifying operating segments
18.5 Identifying reportable segments
18.6 Applying the definition of reportable segments
18.8 Applying the disclosures in practice
18.9 Results of the post-implementation review of IFRS 8
19 Other key notes disclosures
19.1 Related party disclosures
19.2 Earnings per share
Part 4 ECONOMIC ENTITIES
20 Consolidation: controlled entities
20.1 Consolidated financial statements
20.2 Control as the criterion for consolidation
20.3 Preparation of consolidated financial statements
20.4 Business combinations and consolidation
21 Consolidation: wholly owned subsidiaries
21.1 The consolidation process
21.3 The acquisition analysis: determining goodwill or bargain purchase
21.4 Worksheet entries at the acquisition date
21.5 Worksheet entries subsequent to the acquisition date
21.6 Revaluations in the records of the subsidiary at acquisition date
22 Consolidation: intragroup transactions
22.1 Rationale for adjusting for intragroup transactions
22.2 Transfers of inventory
23 Consolidation: non-controlling interest
23.1 Non-controlling interest explained
23.2 Effects of an NCI on the consolidation process
23.3 Calculating the NCI share of equity
23.4 Adjusting for the effects of intragroup transactions
23.5 Gain on bargain purchase
24 Translation of the financial statements of foreign entities
24.1 Translation of a foreign subsidiary's statements
24.2 Functional and presentation currencies
24.3 The rationale underlying the functional currency choice
24.4 Identifying the functional currency
24.5 Translation into the functional currency
24.6 Changing the functional currency
24.7 Translation into the presentation currency
24.8 Consolidating foreign subsidiaries — where local currency is the functional currency
24.9 Consolidating foreign subsidiaries — where functional currency is that of the parent entity
24.10 Net investment in a foreign operation
Online chapter C Associates and joint ventures
Online chapter D Joint arrangements
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