International Financial Reporting Standards An Introduction 3rd Edition Needles Solutions Manual

International Financial Reporting Standards An Introduction 3rd Edition Needles Solutions Manual

Product details:

• ISBN-10 ‏ : ‎ 1133187943
• ISBN-13 ‏ : ‎ 978-1133187943
• Author: Belverd E. Needles, Jr.

INTERNATIONAL FINANCIAL REPORTING STANDARDS introduces accounting students to the status of IFRS and the impact on the financial reporting environment. This booklet delivers the relevant content, trusted authorship, and appropriate scope for learners new to the subject.

Table contents:

Part I: Conceptual Framework  1. Introduction to International Financial Reporting Standards (IFRS)  2. Conceptual Framework for Financial Reporting  3. Fair Value Measurement

Part II: Presentation  4. Presentation of Financial Statements  5. Statement of Cash Flows  6. Accounting Policies, Estimates, and Errors  7. Events After the Reporting Period  8. Related Party Disclosures  9. Earnings per Share  10. Operating Segments

Part III: Elements  11. Inventories  12. Financial Instruments – Recognition and Measurement  13. Financial Instruments – Presentation  14. Financial Instruments – Disclosures  15. Property, Plant, and Equipment  16. Intangible Assets  17. Investment Property  18. Impairment of Assets  19. Leases  20. Revenue  21. Income Taxes  22. Employee Benefits  23. Share-based Payments  24. Provisions, Contingent Liabilities, and Contingent Assets  25. The Effects of Changes in Foreign Exchange Rates  26. Hyperinflation

Part IV: Reporting Entities  27. Business Combinations  28. Consolidated Financial Statements  29. Investments in Associates and Joint Ventures  30. Joint Arrangements  31. Disclosure of Interests in Other Entities  32. Separate Financial Statements

Part V: Other Topics  33. Interim Financial Reporting  34. Non-current Assets Held for Sale and Discontinued Operations  35. Construction Contracts  36. Borrowing Costs  37. Accounting and Reporting by Retirement Benefit Plans  38. Accounting for Government Grants and Disclosure of Government Assistance  39. Insurance Contracts  40. Exploration for and Evaluation of Mineral Resources  41. Agriculture  42. First-time Adoption of International Financial Reporting Standards

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