02301nam a22001577a 4500008004100000020001800041050001900059100002200078245009400100250001300194260004900207300002900256500002000285505181800305700002002123190802b        xxu||||| |||| 00| 0 eng d  a9780470647912  aHF5636.M57(3e)  aMirza, Abbas Ali.  aIFRS: Practical implementation guide and workbook. /cAbbas Ali Mirza and Graham J. Holt.  a3rd. ed.  aHoboken : bJohn Wiley and Sons Inc.,c2011.  a584 p. :bill. ;c28 cm.  aIncludes index.  aContents: Introduction to International Financial Reporting Standards -- IASB framework -- Presentation of financial statements (IAS 1)  -- Inventories (IAS 2) -- Statement of cash flows (IAS 7) -- Accounting policies, changes in accounting estimates and errors (IAS 8) -- Events after the reporting period (IAS 10) -- Construction contracts (IAS 11) -- Income taxes (IAS 12) -- Property, plant, and equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee benefits (IAS 19) -- Accounting for government grants and disclosure of government assistance (IAS 20) -- The effects of changes in foreign exchange rates (IAS 21) -- Borrowing costs (IAS 23) -- Related-party disclosures (IAS 24) -- Accounting and reporting by retirement plans (IAS 26) -- Consolidated and separated financial statements (IAS 27) --  Investments in associates (IAS 28) -- Financial reporting in hyperinflationary economies (IAS 29) -- Interests in joint ventures (IAS 31) -- Financial instruments: presentation (IAS 32) -- Finanacial instruments: recognition and measurement (IAS 39) -- Earnings per share IAS 33) -- Interim financial reporting (IAS 34) -- Impairment of assets (IAS 36) -- Provisions, contigent liabilities, and contingent assets (IAS 37) -- Intangible assets (IAS 38) -- Investment property (IAS 40) -- Agriculture (IAS 41) -- First-time adoption of international financial reporting standards (IFRS 1) -- Share-based payment (IFRS 2) -- Business combinations (IFRS 3) -- Insurance contracts (IFRS 4) -- Noncurrent assets held for sale and discontinued operations (IFRS 5) -- Exploration for and evaluation of mineral resources (IFRS 6) -- Financial instruments: disclosures (IFRS 7) -- Operating segments (IFRS 8) -- Financial instruments (IFRS 9) -- IFRS for SMEs -- Answers for multiple-choice questions.   aHolt, Graham J.