International Financial Reporting Standards: A Practical by Hennie van Greuning PDF

By Hennie van Greuning

ISBN-10: 0821384287

ISBN-13: 9780821384282

Using overseas monetary Reporting criteria (IFRS) in a company scenario could have an important impact at the monetary effects and place of a department or a whole organization. overseas monetary Reporting criteria: a realistic consultant provides deepest – or public-sector executives, managers, or monetary analysts with no powerful historical past in accounting the instruments they should perform discussions and judgements at the appropriateness or software of IFRS. every one bankruptcy summarizes a world monetary Reporting regular, following a constant constitution: *Problems addressed via the IFRS *Scope of the normal *Key strategies and definitions *Accounting remedy *Presentation and disclosure *Financial research and interpretation Many chapters of the booklet additionally comprise examples that illustrate the sensible program of key thoughts in a selected ordinary. Titled overseas Accounting criteria: a pragmatic advisor in its earlier variants, the e-book comprises the entire criteria issued by means of the foreign Accounting criteria Board (IASB) via 31 might 2004.

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Sample text

3 Cash flows from financing activities are reported by separately listing major classes of gross cash receipts and gross cash payments. 4 The following cash flows can be reported on a net basis: ■ ■ cash receipts and payments on behalf of customers; and cash receipts and payments for items for which the turnover is quick, the amounts large, and maturities short (for example, purchase and sale of investments by an investment entity). 5 Interest and dividends paid should be treated consistently as either operating or financing activities.

2 The Statement of Financial Position provides information about the financial position of the entity. It should distinguish between major categories and classifications of assets and liabilities. 3 Current or noncurrent distinction. The Statement of Financial Position should normally distinguish between current and noncurrent assets, and between current and noncurrent liabilities. Assets and liabilities to be recovered or settled within 12 months should be disclosed as current. 4 Liquidity-based presentation.

8 Total comprehensive income is the change in equity during a period resulting from transactions, other than those changes resulting from transactions with owners in their capacity as owners—that is, the sum of profit or loss for the period and other comprehensive income. 1 Financial statements should provide information about an entity’s financial position, performance, and cash flows that is useful to a wide range of users for economic decision making. 2 Departure from the requirements of an IFRS is allowed only in the extremely rare circumstance in which the application of the IFRS would be so misleading as to conflict with the objectives of financial statements.

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International Financial Reporting Standards: A Practical Guide by Hennie van Greuning

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