The impact of IFRS on industry
"The industry-specific guide to IFRS interpretation and application One of the biggest challenges of any reporting standard is how best to interpret and implement it in the context of a specific company or industry, given that each industry has its own intricacies and nuances. The Impact of IF...
| Other Authors: | |
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| Format: | eBook |
| Language: | Inglés |
| Published: |
Chichester, England :
Wiley
2016.
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| Edition: | 1st ed |
| Series: | Wiley Regulatory Reporting
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009849086506719 |
Table of Contents:
- Title Page; Copyright; Table of Contents; Preface; Acknowledgements; Chapter 1: Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry; 1.1 Rule-based vs. Principle-based Standards; 1.2 The Norwalk Agreement; Chapter 2: Summary of Disclosures Under IFRS Standards; 2.1 IFRS 3 Business Combinations; 2.2 IFRS 4 Insurance Contracts; 2.3 IFRS 5 Non-Current Assets Held for Sale; 2.4 IFRS 6 Evaluation and Exploration of Mineral Resources; 2.5 IFRS 7 Financial Instruments: Disclosures; 2.6 IFRS 8 Segment Reporting
- 2.7 IFRS 10 Consolidated Financial Statements2.8 IFRS 13 Fair Value Measurement; 2.9 IFRS 14 Regulatory Deferral Accounts; 2.10 IFRS 15 Revenue from Contracts with Customers; 2.11 IAS 2 Inventories; 2.12 IAS 3 Cash Flow Statements; 2.13 IAS 10 Events After the Reporting Date; 2.14 IAS 11 Construction Contracts; 2.15 IAS 12 Income Taxes; 2.16 IAS 16 Property, Plant and Equipment; 2.17 IAS 17 Leases; 2.18 IAS 18 Revenue; 2.19 IAS 19 Employee Benefits; 2.20 IAS 20 Government Grants; 2.21 IAS 21 The Effects of Foreign Currency; 2.22 IAS 23 Borrowing Costs; 2.23 IAS 24 Related Party Disclosures
- 2.24 IAS 26 Accounting and Reporting by Retirement Benefit Plans2.25 IAS 27 Separate Financial Statements; 2.26 IAS 29 Accounting in Hyperinflationary Economies; 2.27 IAS 33 Earnings Per Share; 2.28 IAS 36 Impairment of Assets; 2.29 IAS 37 Provisions; 2.30 IAS 38 Intangible Assets; 2.31 IAS 40 Investment Property; 2.32 IAS 41 Agriculture; Chapter 3: IFRS Standards that Could Impact All Industries; 3.1 IFRS 1 - First-time Conversion to International Financial Reporting Standards; 3.2 IAS 36 Impairment of Assets; 3.3 IAS 40 Investment Property; 3.4 IFRS 3 Business Combinations
- 3.5 IFRS 5 Non-Current Assets Held for Sale3.6 IFRS 8 Operating Segments; 3.7 IFRS 13 Fair Value Measurement; 3.8 IAS 39/IFRS 9 Financial Instruments; 3.9 IFRS 10 Consolidated Financial Statements; 3.10 IFRS 15 Revenue from Contracts with Customers; Chapter 4: The Impact of IFRS Standards on Specific Industries; 4.1 Airlines; 4.2 Agriculture; 4.3 Automotive; 4.4 Banking; 4.5 Family Controlled Enterprises (FCEs); 4.6 Fast-Moving Consumer Goods (FMCG); 4.7 Government Owned Industry; 4.8 Insurance; 4.9 Pharmaceuticals; 4.10 Private Equity; 4.11 Real Estate and Infrastructure; 4.12 Oil and Gas
- 4.13 Media4.14 Mining; 4.15 Retail; 4.16 Telecom; 4.17 Services; 4.18 Shipping; 4.19 Small and Medium Enterprises; 4.20 Software and Information Technology; Chapter 5: Forthcoming IFRS Standards That Could Impact Industry; 5.1 IFRS 16 Leases; 5.2 IFRS 4 Insurance Contracts; 5.3 SMEs; 5.4 Framework; 5.5 Other Major Projects; Chapter 6: Collateral Impact of a Transition to IFRS; 6.1 Significant Assumptions and Judgement; 6.2 The Going Concern Concept; 6.3 Information Technology; 6.4 Costs; 6.5 Accounting Manual; 6.6 Taxes; 6.7 Presentation of Financial Statements
- 6.8 Impact of IFRS on Financial Ratios
