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| Type | Commercial Circular |
|---|---|
| Topic | reservation |
| Currency | Currency not verified |
jectively determined Financial assets not measured at fair value and financial
HENNIE vAN GREUNING international financial reporting standards A practical guide fourth edition Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized International Financial Reporting Standards A Practical Guide International Financial Reporting Standards A Practical Guide Fourth Edition Hennie van Greuning THE WORLD BANK Washington, D.C. © 2006 The International Bank for Reconstruction and Development / The World Bank 1818 H Street, NW Washington, DC 20433 Telephone 202-473-1000 Internet www.worldbank.org E-mail feedback@worldbank.org All rights reserved. 1 2 3 4 09 08 07 06 The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of the World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. ISBN-10: 0-8213-6768-4 ISBN-13: 978-0-8213-6768-1 eISBN: 0-8213-6769-2 DOI: 10-1596/978-0-8213-6768-1 Rights and Permissions The material in this work is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The World Bank encourages dissemination of its work and will normally grant permission promptly. For permission to photocopy or reprint any part of this work, please send a request with complete information to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA, telephone 978-750-8400, fax 978-750-4470, www.copyright.com. All other queries on rights and licenses, including subsidiary rights, should be addressed to the Office of the Publisher, World Bank, 1818 H Street NW, Washington, DC 20433, USA, fax 202-522-2422, e-mail pubrights@worldbank.org. Library of Congress Cataloging-in-Publication Data has been requested. Foreword vii Acknowledgments viii Introduction ix PART I PRESENTATION 1 Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements 3 2 IFRS 1 First-Time Adoption of IFRS 11 3 IAS 1 Presentation of Financial Statements 15 4 IAS 7 Cash Flow Statements 31 5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors 41 PART II GROUP STATEMENTS 47 Chapter 6 IFRS 3 Business Combinations 49 7 IAS 27 Consolidated and Separate Financial Statements 60 8 IAS 28 Investments in Associates 68 9 IAS 31 Interests in Joint Ventures 74 PART III BALANCE SHEET AND INCOME STATEMENT 81 Chapter 10 IFRS 2 Share-Based Payment 83 11 IFRS 4 Insurance Contracts 91 12 IAS 2 Inventories 96 13 IAS 11 Construction Contracts 105 14 IAS 12 Income Taxes 114 15 IAS 16 Property, Plant, and Equipment 124 16 IAS 17 Leases 136 17 IAS 18 Revenue 149 18 IAS 19 Employee Benefits 157 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 166 20 IAS 21 The Effects of Changes in Foreign Exchange Rates 171 21 IAS 23 Borrowing Costs 178 22 IAS 36 Impairment of Assets 185 v Contents Chapter 23 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets 192 24 IAS 38 Intangible Assets 198 25 IAS 39 Financial Instruments: Recognition and Measurement 203 26 IAS 40 Investment Property 218 27 IAS 41 Agriculture 224 PART IV DISCLOSURE 233 Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations 235 29 IAS 10 Events After the Balance Sheet Date 240 30 IAS 14 Segment Reporting 243 31 IAS 24 Related-Party Disclosures 248 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans 252 33 IAS 29 Financial Reporting in Hyperinflationary Economies 256 34 IAS 32 Financial Instruments: Presentation 261 35 IAS 33 Earnings per Share 264 36 IAS 34 Interim Financial Reporting 273 37 IFRS 6 Expl
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