INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE -- Contents -- Foreword -- Preface -- Acknowledgments -- Part One: OVERVIEW: STANDARD SETTING NATIONALLY AND GLOBALLY -- Chapter 1: The Growth of National Standards -- EARLY DEVELOPMENTS -- THE ADVENT OF REGULATION -- Chapter 2: Developing International Accounting Standards -- THE EMERGENCE OF NATIONAL SIMILARITIES -- THE IMPETUS FOR GLOBAL STANDARDS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- Chapter 3: The International Accounting Standards Board -- FORMATION OF THE IASB -- STRUCTURE OF THE IASB -- FUNDING AND OPERATION OF THE IASB -- ENFORCEMENT -- THE PATH TO CONVERGENCE -- Chapter 4: Internationalization and the G4+1 Countries -- INTRODUCTION -- AUSTRALIA AND NEW ZEALAND -- CANADA -- UNITED KINGDOM -- UNITED STATES -- Chapter 5: Different Views of Convergence -- INTRODUCTION -- JAPAN -- MALAYSIA -- PEOPLE'S REPUBLIC OF CHINA -- TAIWAN, REPUBLIC OF CHINA -- ISLAMIC FINANCE AND STANDARD SETTING -- Chapter 6: Responding to Internationalization -- PROGRESS AND PROBLEMS -- EFFECTS AND ACTION -- Chapter 7: The Role of the Accountant -- THE RIPPLE EFFECT -- THE MAIN CHANGES -- THE LINK WITH CORPORATE GOVERNANCE -- FINAL CHECK -- Bibliography -- Part Two: GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS -- Introduction to the Guide -- INTERNATIONAL FINANCIAL REPORTING STANDARDS -- INTERPRETATIONS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS -- CURRENT ACTIVITIES -- Framework for the Preparation and Presentation of Financial Statements -- IAS 1 Presentation of Financial Statements -- IAS 2 Inventories -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- IAS 10 Events after the Balance Sheet Date -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 14 Segment Reporting -- IAS 16 Property, Plant, and Equipment.

IAS 17 Leases -- IAS 18 Revenue -- IAS 19 Employee Benefits -- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance -- IAS 21 The Effects of Changes in Foreign Exchange Rates -- IAS 23 Borrowing Costs -- IAS 24 Related Party Disclosures -- IAS 26 Accounting and Reporting by Retirement Benefit Plans -- IAS 27 Consolidated and Separate Financial Statements -- IAS 28 Investment in Associates -- IAS 29 Financial Reporting in Hyperinflationary Economies -- IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions -- IAS 31 Interests in Joint Ventures -- IAS 32 Financial Instruments: Disclosure and Presentation -- IAS 33 Earnings per Share -- IAS 34 Interim Financial Reporting -- IAS 36 Impairment of Assets -- IAS 37 Provisions, Contingent Liabilities, and Contingent Assets -- IAS 38 Intangible Assets -- IAS 39 Financial Instruments: Recognition and Measurement -- IAS 40 Investment Property -- IAS 41 Agriculture -- IFRS 1 First-Time Adoption of International Financial Reporting Standards -- IFRS 2 Share-Based Payment -- IFRS 3 Business Combination -- IFRS 4 Insurance Contracts -- IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations -- IFRS 6 Exploration for and Evaluation of Mineral Resources -- Part Three: DICTIONARY -- How to Use the Dictionary -- Dictionary -- Appendix A: List of Acronyms -- Appendix B: Accounting Standard Setting Bodies -- Index.