International Financial Reporting Standards (IFRS)
International Accounting Standards (IAS)
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International Financial Reporting Standards (IFRS)
International Accounting Standards (IAS)
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International Financial Reporting Standards (IFRS)
IFRS
No.
Title
Revised
1
First-time adoption of international financial reporting standards
Issued in
June 2003
2
Share-based payment
Issued in
February 2004
3
Business combinations
Revised in
January 2008
4
Insurance contracts
Issued in
March 2004
5
Non-current assets held for sale and discontinued operations
Issued in
March 2004
6
Explorations for and evaluation of mineral resource
Issued in
December 2004
7
Financial instruments: disclosures
Issued in
August 2005
8
Operating segments
Issued in
November 2006
IFRS, IAS
Timeline
IFRS, IAS
by Topic
International Accounting Standards (IAS)
IAS
No.
Title
Revised
1
Presentation of financial statements
Revised in
September 2007
2
Inventories
Issued in
December 1993
7
Statement of cash flows
Title changed in
September 2007
8
Accounting policies, changes in accounting estimates and errors
Revised in
December 2003
10
Events after the reporting period
Title changed in
September 2007
11
Construction contracts
Issued in
December 1993
12
Income taxes
Revised in
October 2000
16
Property, plant and equipment
Revised in
December 2003
17
Leases
Revised in
December 2003
18
Revenue
Issued in
December 1993
19
Employee benefits
Issued in
February 1998
20
Accounting for government grants and disclosure of government assistance
Reformatted in
1994
21
The effects of changes in foreign exchange rates
Revised in
December 2003
23
Borrowing costs
Revised in
March 2007
24
Related party disclosures
Revised in
December 2003
26
Accounting and reporting by retirement benefit plans
Reformatted in
1994
27
Consolidated and separate financial statements
Amended in
January 2008
28
Investments in associates
Revised in
December 2003
29
Financial reporting in hyperinflationary economies
Reformatted in
1994
31
Interests in joint ventures
Revised in
December 2003
32
Financial instruments:
presentation
Revised in
December 2003
33
Earnings per share
Revised in
December 2003
34
Interim financial reporting
Issued in
February 1998
36
Impairment of assets
Revised in
March 2004
37
Provisions, contingent liabilities and contingent assets
Issued in
September 1998
38
Intangible assets
Revised in
March 2004
39
Financial instruments:
recognition and measurement
Revised in
December 2003
40
Investment property
Revised in
December 2003
41
Agriculture
Issued in
February 2001
IFRS, IAS
Timeline
IFRS, IAS
by Topic
U.S. GAAP by Topic
Accounting Topics
Inventory Valuation Methods
Depreciation Methods
Revenue Recognition Principle
Accrual Basis vs. Cash Basis Accounting
Basics of Journal Entries
Ratios for Financial Statement Analysis
Overview of Financial Statements
Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008
by Barry J. Epstein and Eva K. Jermakowicz
(
Paperback
- Mar 28, 2008)
Paperback Edition
Book & CD-Rom Edition
Wiley GAAP 2008: Interpretation and Application of
Generally Accepted Accounting Principles 2008
Paperback Edition
Book & CD-Rom Edition
Wiley CPA Exam Review 2008: 4 Volume Set
4 Volume Set
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