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Lavi Mohan R.
The Impact of IFRS on Industry
Читать книгу The Impact of IFRS on Industry - Lavi Mohan R. - Страница 1
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The Impact of IFRS
on Industry
Mohan R. Lavi
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Preface
Acknowledgements
Chapter 1
Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry
Chapter 1
Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry
1.1 Rule-based vs. Principle-based Standards
Chapter 1
Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry
1.2 The Norwalk Agreement
Chapter 2
Summary of Disclosures Under IFRS Standards
Chapter 2
Summary of Disclosures Under IFRS Standards
2.1 IFRS 3
Business Combinations
Chapter 2
Summary of Disclosures Under IFRS Standards
2.2 IFRS 4
Insurance Contracts
Chapter 2
Summary of Disclosures Under IFRS Standards
2.3 IFRS 5
Non-Current Assets Held for Sale
Chapter 2
Summary of Disclosures Under IFRS Standards
2.4 IFRS 6
Evaluation and Exploration of Mineral Resources
Chapter 2
Summary of Disclosures Under IFRS Standards
2.5 IFRS 7
Financial Instruments: Disclosures
Chapter 2
Summary of Disclosures Under IFRS Standards
2.6 IFRS 8
Segment Reporting
Chapter 2
Summary of Disclosures Under IFRS Standards
2.7 IFRS 10
Consolidated Financial Statements
Chapter 2
Summary of Disclosures Under IFRS Standards
2.8 IFRS 13
Fair Value Measurement
Chapter 2
Summary of Disclosures Under IFRS Standards
2.9 IFRS 14
Regulatory Deferral Accounts
Chapter 2
Summary of Disclosures Under IFRS Standards
2.10 IFRS 15
Revenue from Contracts with Customers
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