INSEAD Library

2010 Vol. 1 "The requirements" ; Vol. 2 "The accompanying documents" - 2011 Vol. 1 "The conceptual framework and requirements" ; Vol. 2 " The accompanying documents"

Digitized

International Financial Reporting Standards (IFRSs®) 2008 Including International Accounting Standards (IASs®) and Interpretations as approved at 1 January 2008 Contents Changes in this edition Introduction to this edition IASC Foundation Constitution Due Process Handbook for the IASB Due Process Handbook for the IFRIC Preface to International Financial Reporting Standards Framework for the Preparation and Presentation of Financial Statements International Financial Reporting Standards (IFRSs) IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments 1 3 13 25 51 63 69 95 187 323 527 665 717 747 815 International Accounting Standards (IASs) IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the Reporting Period IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits 1003 1035 1049 1065 1123 1157 1185 1205 879 961 981 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 Investments in Associates LAS 29 Financial Reporting in Hyperinflationary Economies IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments: 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 1327 1337 1369 1389 1405 1417 1461 1483 1493 1515 1587 1643 1669 1823 1857 1927 2233 2281 Interpretations IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments IFRIC 4 Determining whether an Arrangement contains a Lease IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6 Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies IFRIC 8 Scope of IFRS 2 IFRIC 9 Reassessment of Embedded Derivatives IFRIC 10 Interim Financial Reporting and Impairment IFRIC 11 IFRS 2--Group and Treasury Share Transactions IFRIC 12 Service Concession Arrangements IFRIC 13 Customer Loyalty Programmes 2407 2425 2435 2445 2453 2465 2507 2399 2383 2343 2361 2323 IFRIC 14 IAS 19--The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction SIC-7 Introduction of the Euro SIC-10 Government Assistance--No Specific Relation to Operating Activities SIC-12 Consolidation--Special Purpose Entities SIC-13 Jointly Controlled Entities--Non-Monetary Contributions by Venturers SIC-15 Operating Leases--Incentives SIC-21 Income Taxes--Recovery of Revalued Non-Depreciable Assets SIC-25 Income Taxes--Changes in the Tax Status of an Entity or its Shareholders SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC-29 Service Concession Arrangements: Disclosures SIC-31 Revenue--Barter Transactions Involving Advertising Services SIC-32 Intangible Assets--Web Site Costs 2523 2545 2551 2555 2563 2569 2575 2579 2585 2595 2601 2607 2617 Glossary of Terms Index