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About the Author
Chapter 1: Worldwide convergence on IFRS
Large company advantages
Why governments support IFRS
The use of IAS/IFRS in the world
Problems with convergence
Small and medium-sized business
Chapter 2: Content of financial statements
IAS 1 presentation of financial statements
Statement of Comprehensive Income
Statement of Financial Position
Statement of Cash Flows
Statement of Changes in Equity
Accounting policies and changes
Interim financial statements
Appendix: The IASB Conceptual Framework
Chapter 3: Investments in other companies
Translation of foreign subsidiaries
Investments in associates
Assets held for disposal
Appendix: Fair value measurement
Chapter 4: Income statement items
Foreign exchange differences
Accounting in hyperinflationary economies
Chapter 5: Balance sheet items
Property, plant and equipment
Assets held for sale
Disclosures about financial instruments
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