文档介绍：International Accounting Standards
A Pocket guide
July 2001
This pocket guide provides a summary of the recognition and measurement
requirements in International Accounting Standards and Interpretations, as
well as exposure drafts and draft interpretations issued before 1 July 2001 by
the International Accounting Standards Board and its Standing Interpretations
Committee. This pocket guide does not address most disclosure
requirements. Detailed guidance on disclosure requirements can be found in
the International Accounting Standards Disclosure Checklist – 2001.
To assist the user, the information in the guide is arranged into eight sections:
• Financial statements
• Groups
• Sales
• Assets (excluding financial instruments)
• Liabilities (excluding financial instruments)
• Financial instruments
• Equity instruments
• Other financial reporting areas
TABLE OF CONTENTS
Page
Financial statements
1 General information
4 Balance sheet
5 e statement
6 Cash flow statement
7 Foreign currency transactions
8 Hyperinflation
Groups
9 Subsidiaries
10 Associates
11 Joint ventures
12 binations
Sales
15 Revenue
16 Construction contracts
Assets (excluding financial instruments)
17 Intangible assets
18 Property, plant and equipment
20 Borrowing costs
20 Impairment of assets
22 Investment property
23 Inventories
Liabilities (excluding financial instruments)
24 Provisions and contingencies
25 e taxes
27 Employee benefits
29 Government grants
29 Leasing
International Accounting Standards Pocket Guide – July 2001
TABLE OF CONTENTS
Page
Financial instruments
31 Liability versus equity
31 Derivatives
32 Financial assets
32 Financial liabilities
33 Offsetting
33 Hedge accounting
33 Derecognition
Equity instruments
34 Share issue costs
34 Treasury shares
Other financial reporting areas
35 Earnings per share
35 Related party transactions
35 Segment reporting
36 Discontinuing operations
37 Events after the bala