Efnisyfirlit

• Title Page
• Copyright
• From the Profession
• Brief Contents
• Preface
• About the authors
• List of Acronyms
• Part 1 CONCEPTUAL FRAMEWORK
  • 1 The IASB and its Conceptual Framework
    • 1.1 The International Accounting Standards Board (IASB®)
    • 1.2 The purpose of a conceptual framework
    • 1.3 Qualitative characteristics of useful financial information
    • 1.4 Going concern assumption
    • 1.5 Definition of elements in financial statements
    • 1.6 Recognition of elements of financial statements
    • 1.7 Measurement of the elements of financial statements
    • 1.8 Concepts of capital
    • 1.9 Future developments
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
• Part 2 ELEMENTS
  • 2 Owners’ equity: share capital and reserves
    • 2.1 Equity
    • 2.2 For-profit companies
    • 2.3 Key features of the corporate structure
    • 2.4 Different forms of share capital
    • 2.5 Contributed equity: issue of share capital
    • 2.6 Contributed equity: subsequent movements in share capital
    • 2.7 Share capital: subsequent decreases in share capital
    • 2.8 Reserves
    • 2.9 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 3 Fair value measurement
    • 3.1 Introduction
    • 3.2 The definition of fair value
    • 3.3 The fair value framework
    • 3.4 Application to non-financial assets
    • 3.5 Application to liabilities
    • 3.6 Application to measurement of an entity's own equity
    • 3.7 Application to financial instruments with offsetting positions
    • 3.8 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 4 Revenue from contracts with customers
    • 4.1 Introduction
    • 4.2 Scope
    • 4.3 Identify the contract with the customer
    • 4.4 Identify the performance obligations
    • 4.5 Determine the transaction price
    • 4.6 Allocate the transaction price
    • 4.7 Satisfaction of performance obligations
    • 4.8 Contract costs
    • 4.9 Other application issues
    • 4.10 Presentation and disclosures
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 5 Provisions, contingent liabilities and contingent assets
    • 5.1 Introduction to IAS 37
    • 5.2 Scope
    • 5.3 Definition of a provision
    • 5.4 Distinguishing provisions from other liabilities
    • 5.5 Definition of a contingent liability
    • 5.6 Distinguishing a contingent liability from a provision
    • 5.7 The recognition criteria for provisions
    • 5.8 Measurement of provisions
    • 5.9 Application of the definitions, recognition and measurement rules
    • 5.10 Contingent assets
    • 5.11 Disclosure
    • 5.12 Comparison between IFRS 3 and IAS 37 in respect of contingent liabilities
    • 5.13 Expected future developments
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 6 Income taxes
    • 6.1 The nature of income tax
    • 6.2 Differences between accounting profit and taxable profit
    • 6.3 Accounting for income taxes
    • 6.4 Calculation of current tax
    • 6.5 Recognition of current tax
    • 6.6 Payment of tax
    • 6.7 Tax losses
    • 6.8 Calculation of deferred tax
    • 6.9 Recognition of deferred tax liabilities and deferred tax assets
    • 6.10 Change of tax rates
    • 6.11 Other issues
    • 6.12 Presentation in the financial statements
    • 6.13 Disclosures
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 7 Financial instruments
    • 7.1 Introduction
    • 7.2 What is a financial instrument?
    • 7.3 Financial assets and financial liabilities
    • 7.4 Distinguishing financial liabilities from equity instruments
    • 7.5 Compound financial instruments
    • 7.6 Interest, dividends, gains and losses
    • 7.7 Financial assets and financial liabilities: scope
    • 7.8 Derivatives and embedded derivatives
    • 7.9 Financial assets and financial liabilities: categories of financial instruments
    • 7.10 Financial assets and financial liabilities: recognition criteria
    • 7.11 Financial assets and financial liabilities: measurement
    • 7.12 Financial assets and financial liabilities: offsetting
    • 7.13 Hedge accounting
    • 7.14 Disclosures
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 8 Share-based payment
    • Introduction
    • 8.1 Application and scope
    • 8.2 Cash-settled and equity-settled share-based payment transactions
    • 8.3 Recognition
    • 8.4 Equity-settled share-based payment transactions
    • 8.5 Vesting
    • 8.6 Treatment of a reload feature
    • 8.7 Modifications to terms and conditions on which equity instruments were granted
    • 8.8 Cash-settled share-based payment transactions
    • 8.9 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 9 Inventories
    • 9.1 The nature of inventories
    • 9.2 Measurement of inventory upon initial recognition
    • 9.3 Determination of cost
    • 9.4 Accounting for inventory
    • 9.5 End-of-period accounting
    • 9.6 Assigning costs to inventory on sale
    • 9.7 Net realisable value
    • 9.8 Recognition as an expense
    • 9.9 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 10 Employee benefits
    • 10.1 Introduction to accounting for employee benefits
    • 10.2 Scope and purpose of IAS 19
    • 10.3 Defining employee benefits
    • 10.4 Short-term employee benefits
    • 10.5 Post-employment benefits
    • 10.6 Accounting for defined contribution post-employment plans
    • 10.7 Accounting for defined benefit post-employment plans
    • 10.8 Other long-term employee benefits
    • 10.9 Termination benefits
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 11 Property, plant and equipment
    • 11.1 The nature of property, plant and equipment
    • 11.2 Initial recognition of property, plant and equipment
    • 11.3 Initial measurement of property, plant and equipment
    • 11.4 Measurement subsequent to initial recognition
    • 11.5 The cost model
    • 11.6 The revaluation model
    • 11.7 Choosing between the cost model and the revaluation model
    • 11.8 Derecognition
    • 11.9 Disclosure
    • 11.10 Investment properties
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 12 Leases
    • Introduction
    • 12.1 What is a lease?
    • 12.2 Classification of leases
    • 12.3 Classification guidance
    • 12.4 Accounting for finance leases by lessees
    • 12.5 Accounting for finance leases by lessors
    • 12.6 Accounting for finance leases by manufacturer or dealer lessors
    • 12.7 Accounting for operating leases
    • 12.8 Accounting for sale and leaseback transactions
    • 12.9 Changes to the leasing standards
    • Summary
    • Discussion questions
    • Exercises
    • Academic perspective
  • 13 Intangible assets
    • Introduction
    • 13.1 The nature of intangible assets
    • 13.2 Recognition and initial measurement
    • 13.3 Measurement subsequent to initial recognition
    • 13.4 Retirements and disposals
    • 13.5 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 14 Business combinations
    • 14.1 The nature of a business combination
    • 14.2 Accounting for a business combination — basic principles
    • 14.3 Accounting in the records of the acquirer
    • 14.4 Recognition and measurement of assets acquired and liabilities assumed
    • 14.5 Goodwill and gain on bargain purchase
    • 14.6 Shares acquired in the acquiree
    • 14.7 Accounting in the records of the acquiree
    • 14.8 Subsequent adjustments to the initial accounting for a business combination
    • 14.9 Disclosure — business combinations
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 15 Impairment of assets
    • 15.1 Introduction to IAS 36
    • 15.2 When to undertake an impairment test
    • 15.3 Impairment test for an individual asset
    • 15.4 Cash-generating units — excluding goodwill
    • 15.5 Cash-generating units and goodwill
    • 15.6 Reversal of an impairment loss
    • 15.7 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
• Online chapter A Exploration for and evaluation of mineral resources
• Online chapter B Agriculture
• Part 3 PRESENTATION AND DISCLOSURES
  • 16 Financial statement presentation
    • Introduction
    • 16.1 Components of financial statements
    • 16.2 General principles of financial statements
    • 16.3 Statement of financial position
    • 16.4 Statement of profit or loss and other comprehensive income
    • 16.5 Statement of changes in equity
    • 16.6 Notes
    • 16.7 Accounting policies, changes in accounting estimates and errors
    • 16.8 Events after the reporting period
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 17 Statement of cash flows
    • Introduction and scope
    • 17.1 Purpose of a statement of cash flows
    • 17.2 Defining cash and cash equivalents
    • 17.3 Classifying cash flow activities
    • 17.4 Format of the statement of cash flows
    • 17.5 Preparing a statement of cash flows
    • 17.6 Other disclosures
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 18 Operating segments
    • 18.1 Objectives of financial reporting by segments
    • 18.2 Scope
    • 18.3 A controversial standard
    • 18.4 Identifying operating segments
    • 18.5 Identifying reportable segments
    • 18.6 Applying the definition of reportable segments
    • 18.7 Disclosure
    • 18.8 Applying the disclosures in practice
    • 18.9 Results of the post-implementation review of IFRS 8
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
  • 19 Other key notes disclosures
    • Introduction
    • 19.1 Related party disclosures
    • 19.2 Earnings per share
    • Summary
    • Discussion questions
    • References
    • Exercises
    • Academic perspective
• Part 4 ECONOMIC ENTITIES
  • 20 Consolidation: controlled entities
    • Introduction
    • 20.1 Consolidated financial statements
    • 20.2 Control as the criterion for consolidation
    • 20.3 Preparation of consolidated financial statements
    • 20.4 Business combinations and consolidation
    • 20.5 Disclosure
    • Summary
    • Discussion questions
    • Exercises
  • 21 Consolidation: wholly owned subsidiaries
    • 21.1 The consolidation process
    • 21.2 Consolidation worksheets
    • 21.3 The acquisition analysis: determining goodwill or bargain purchase
    • 21.4 Worksheet entries at the acquisition date
    • 21.5 Worksheet entries subsequent to the acquisition date
    • 21.6 Revaluations in the records of the subsidiary at acquisition date
    • 21.7 Disclosure
    • Summary
    • Discussion questions
    • Exercises
  • 22 Consolidation: intragroup transactions
    • Introduction
    • 22.1 Rationale for adjusting for intragroup transactions
    • 22.2 Transfers of inventory
    • 22.3 Intragroup services
    • 22.4 Intragroup dividends
    • 22.5 Intragroup borrowings
    • Summary
    • Discussion questions
    • Exercises
  • 23 Consolidation: non-controlling interest
    • 23.1 Non-controlling interest explained
    • 23.2 Effects of an NCI on the consolidation process
    • 23.3 Calculating the NCI share of equity
    • 23.4 Adjusting for the effects of intragroup transactions
    • 23.5 Gain on bargain purchase
    • Summary
    • Discussion questions
    • Exercises
  • 24 Translation of the financial statements of foreign entities
    • 24.1 Translation of a foreign subsidiary's statements
    • 24.2 Functional and presentation currencies
    • 24.3 The rationale underlying the functional currency choice
    • 24.4 Identifying the functional currency
    • 24.5 Translation into the functional currency
    • 24.6 Changing the functional currency
    • 24.7 Translation into the presentation currency
    • 24.8 Consolidating foreign subsidiaries — where local currency is the functional currency
    • 24.9 Consolidating foreign subsidiaries — where functional currency is that of the parent entity
    • 24.10 Net investment in a foreign operation
    • 24.11 Disclosure
    • Summary
    • Discussion questions
    • References
    • Exercises
• Online chapter C Associates and joint ventures
• Online chapter D Joint arrangements
• Glossary
• Index
• EULA

UM RAFBÆKUR Á HEIMKAUP.IS

Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!

Rafbók til eignar
Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.

Þú kemst í bækurnar hvar sem er
Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).

Auðvelt að fletta og leita
Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.

Glósur og yfirstrikanir
Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.

Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.



Fleiri góðir kostir
- Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
- Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
- Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
- Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu