Insights into IFRS: KPMG's practical guide to International Financial Reporting Standards
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
[London]
Thomson
2006
|
| Ausgabe: | 3. ed. 2006/7 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 1096 S. |
| ISBN: | 1845040287 9781845040284 |
Internformat
MARC
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| 245 | 1 | 0 | |a Insights into IFRS |b KPMG's practical guide to International Financial Reporting Standards |c KPMG |
| 250 | |a 3. ed. 2006/7 | ||
| 264 | 1 | |a [London] |b Thomson |c 2006 | |
| 300 | |a XXI, 1096 S. | ||
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| 650 | 7 | |a Contabilidade internacional |2 larpcal | |
| 650 | 7 | |a Padrões e normas contábeis |2 larpcal | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Financial statements |x Standards | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
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Datensatz im Suchindex
| _version_ | 1804136537621790720 |
|---|---|
| adam_text | Overview of contents
Page
Acknowledgments i
KPMG member firms contributors i i
Foreword iv
About this publication vi
Abbreviations viii
1. Background 1
1.1 Introduction 1
1.2 The Framework 8
2. General issues 15
2.1 Form and elements of financial statements 15
2.2 Changes in equity 23
2.3 Statement of cash flows 28
2.4 Basis of accounting 38
2.5 Consolidation 49
2.6 Business combinations 88
2.7 Foreign currency translation 141
2.8 Accounting policies, errors and estimates 165
2.9 Events after the balance sheet date 173
3. Specific balance sheet items 177
3.1 General 177
3.2 Property, plant and equipment 181
3.3 Intangible assets and goodwill 205
3.4 Investment property 224
3.5 Investments in associates and joint ventures 243
3.6 Financial instruments 282
3.7 Hedge accounting 390
3.8 Inventories 469
3.9 Biological assets 487
3.10 Impairment 494
3.11 Equity and financial liabilities 516
3.12 Provisions 547
3.13 Deferred tax 583
3.14 Contingent assets and liabilities 633
4. Specific income statement items 639
4.1 General 639
4.2 Revenue 648
4.3 Government grants 697
4.4 Employee benefits 705
4.5 Share based payments 760
4.6 Financial income and expense 791
4.7 Income tax (current tax) 814
4.8 Material, unusual or exceptional items 820
5. Special topics 825
5.1 Leases 825
5.2 Segment reporting 852
5.3 Earnings per share 865
5.4 Non current assets held for sale and discontinued operations 889
5.5 Related party disclosures 903
5.6 Financial instruments: presentation and disclosure 913
5.7 Non monetary transactions 940
5.8 Accompanying financial and other information 947
5.9 Interim financial reporting 952
5.10 Insurance contracts 969
5.11 Extractive activities 985
6. First time adoption of IFRSs 1003
6.1 First time adoption 1003
Appendices 1049
Appendix I: Currently effective requirements 1049
Appendix II: Forthcoming requirements 1057
Index 1058
Detailed contents
Page
Acknowledgments i
KPMG member firms contributors ii
Foreword iv
About this publication vi
Abbreviations viii
1. Background 1
1.1 Introduction 1
1.1.10 International Accounting Standards Board 2
1.1.40 Trustee Appointments Advisory Group 3
1.1.50 Standards Advisory Council 3
1.1.60 International Financial Reporting Interpretations
Committee 3
1.1.70 International Financial Reporting Standards 3
1.1.110 Compliance with IFRSs 5
1.1.130 Fair presentation 5
1.1.140 Hierarchy 6
1.1.150 Small and medium sized entities 6
1.1.160 Future developments 6
1.2 The Framework 8
1.2.10 Introduction 8
1.2.20 Assets and liabilities 9
1.2.70 Relevance versus reliability 11
1.2.80 Materiality 11
1.2.90 Prudence 12
1.2.100 Substance over form 12
1.2.110 Transactions with shareholders 12
1.2.120 Future developments 13
2. General issues 15
2.1 Form and elements of financial statements 15
2.1.10 Elements of the financial statements 16
2.1.20 Reporting period 16
2.1.30 Comparative information 17
2.1.40 Types of financial statements 17
2.1.50 Consolidated financial statements 18
2.1.60 Individual financial statements 19
2.1.70 Separate financial statements 20
2.1.80 Presentation of pro forma information 21
2.1.90 Future developments 22
2.2 Changes in equity 23
2.2.10 Recognised income and expense, or changes in
equity 23
2.2.20 Recognition directly in equity 24
2.2.30 Recycling adjustments 24
2.2.40 Effect of income tax 25
2.2.50 Changes in accounting policies and errors 25
2.2.80 No gains or losses other than profit or loss 26
2.2.90 Future developments 26
2.3 Statement of cash flows 28
2.3.10 Cash and cash equivalents 29
2.3.20 Operating, investing and financing activities 29
2.3.30 Direct versus indirect method 30
2.3.40 Some classification issues 31
2.3.80 Foreign currency differences 32
2.3.110 Offsetting 35
2.3.120 Taxes collected on behalf of third parties 3 5
2.3.130 Future developments 37
2.4 Basis of accounting 38
2.4.10 The modified historical cost convention 38
2.4.20 Hyperinflation 39
2.4.140 Changing prices 47
2.4.150 Accounting policies 47
2.5 Consolidation 49
2.5.10 Entities included in the consolidated financial
statements 50
2.5.20 The power to govern the financial and operating
policies of an entity 51
2.5.120 So as to obtain benefits from its activities 58
2.5.130 Potential voting rights 58
2.5.140 Rebutting the presumption of control 60
2.5.150 Special purpose entities 60
2.5.190 Purchases of the residual interests of an SPE in the
secondary market 63
2.5.200 Multi seller SPEs 64
2.5.210 Investment funds 65
2.5.230 Structured transactions 67
2.5.240 Exclusions from consolidation 67
2.5.280 Venture capital organisations 68
2.5.290 Subsidiaries accounting periods and policies 69
2.5.300 Minority interests 69
2.5.370 Intra group transactions 72
2.5.380 Purchases of minority interests 73
2.5.490 Changes in the status of subsidiaries 81
2.5.530 Increases in minority interests 84
2.5.550 Future developments 87
2.6 Business combinations 88
2.6.10 Scope 89
2.6.140 Applicability of purchase accounting 94
2.6.150 Purchase accounting 94
2.6.630 Business combination achieved in stages 122
2.6.670 Common control transactions 125
2.6.790 Reverse acquisitions worked example 135
2.6.830 Future developments 139
2.7 Foreign currency translation 141
2.7.10 Definitions 142
2.7.70 Summary of approach to foreign currency
translation 146
2.7.80 Translation of foreign currency transactions 147
2.7.170 Foreign operations 152
2.7.220 Translation of foreign currency financial
statements 156
2.7.290 Translation from functional to presentation
currency 161
2.7.320 Sale or liquidation of a foreign operation 163
2.7.330 Convenience translations 164
2.8 Accounting policies, errors and estimates 165
2.8.10 Changes in accounting policy 165
2.8.40 Errors 168
2.8.50 Impracticability of retrospective application 170
2.8.60 Changes in accounting estimates 171
2.8.70 Change in classification or presentation 172
2.9 Events after the balance sheet date 173
2.9.10 Overall approach 173
2.9.20 Adjusting events 174
2.9.30 Non adjusting events 174
2.9.40 Current versus non current classification 175
2.9.50 Earnings per share 175
2.9.60 Identifying the key event 175
3. Specific balance sheet items 177
3.1 General 177
3.1.10 Format of the balance sheet 17 8
3.1.20 Current versus non current 178
3.1.50 Offsetting 180
3.1.60 Future developments 180
3.2 Property, plant and equipment 181
3.2.10 Definition 182
3.2.20 Initial recognition 183
3.2.140 Depreciation 189
3.2.230 Component accounting 193
3.2.290 Subsequent expenditure 196
3.2.300 Revaluations 197
3.2.430 Compensation received 202
3.2.440 Retirements and disposals 203
3.2.450 Government grants 204
3.2.460 Disclosure 204
3.3 Intangible assets and goodwill 205
3.3.10 Definition 206
3.3.90 Initial recognition and measurement 209
3.3.190 Classification of intangible assets 216
3.3.200 Goodwill and intangible assets with indefinite
useful lives 217
3.3.210 Intangible assets with finite useful lives 218
3.3.270 Subsequent expenditure 220
3.3.280 Revaluations 221
3.3.290 Retirements and disposals 221
3.3.320 Disclosure 222
3.3.330 Future developments 223
3.4 Investment property 224
3.4.10 Definition 225
3.4.120 Recognition 234
3.4.130 Initial measurement 234
3.4.140 Subsequent measurement 235
3.4.190 Subsequent expenditure 238
3.4.200 Transfers to or from investment property 238
3.4.250 Redevelopment 240
3.4.260 Disposals 241
3.4.270 Presentation and disclosure 242
3.5 Investments in associates and joint ventures 243
3.5.10 Associates 244
3.5.90 Joint ventures 246
3.5.140 Jointly controlled entities 249
3.5.150 Jointly controlled assets and operations 249
3.5.160 Associates and jointly controlled entities
classified as held for sale 250
3.5.170 Venture capital organisations 250
3.5.220 Accounting periods and policies 252
3.5.240 Accounting for associates and jointly controlled
entities 252
3.5.270 The equity method 253
3.5.440 Proportionate consolidation of jointly controlled
entities 264
3.5.570 Accounting for jointly controlled assets 271
3.5.580 Accounting for jointly controlled operations 271
3.5.590 Impairment 272
3.5.600 Changes in the status of jointly controlled entities
and associates 272
3.5.710 Presentation and disclosure 278
3.5.780 Future developments 281
3.6 Financial instruments 282
3.6.10 Scope 284
3.6.150 Definitions 294
3.6.160 Derivatives 296
3.6.260 Embedded derivatives 300
3.6.460 Classification 312
3.6.660 Initial recognition 327
3.6.710 Initial measurement 331
3.6.790 Subsequent measurement 335
3.6.920 Fair value 339
3.6.1000 Amortised cost 347
3.6.1010 Financial instruments denominated in a
foreign currency 347
3.6.1070 Derecognition of financial assets 351
3.6.1330 Derecognition of financial liabilities 369
3.6.1370 Impairment of financial assets 372
3.6.1630 Transitional requirements for amendments effective
1 January 2006 388
3.7 Hedge accounting 390
3.7.10 Introduction 391
3.7.20 Hedge accounting models 391
3.7.170 Qualifying hedged items 398
3.7.270 Items that do not qualify as hedged items 410
3.7.310 Qualifying hedging instruments 410
3.7.400 Qualifying hedged risks 417
3.7.460 Effectiveness testing 423
3.7.570 Discontinuing hedge accounting 434
3.7.620 Net investment hedge 439
3.7.720 Hedging on a group basis 444
3.7.770 Worked examples 447
3.7.870 Hedging other market price risks 466
3.8 Inventories 469
3.8.10 Definition 470
3.8.90 Recognition and derecognition 472
3.8.110 Measurement 473
3.8.120 Cost 473
3.8.330 Net realisable value 482
3.8.430 Construction contracts 485
3.8.440 Presentation and disclosure 485
3.9 Biological assets 487
3.9.10 Definition and scope 487
3.9.20 Recognition 488
3.9.30 Measurement 488
3.9.100 Agricultural produce 492
3.9.110 Presentation and disclosure 492
3.10 Impairment 494
3.10.10 Scope 495
3.10.20 Assets to be reviewed 496
3.10.110 When to test for impairment 500
3.10.140 Calculation of recoverable amount 502
3.10.150 Fair value less costs to sell 503
3.10.170 Value in use 504
3.10.310 Recognition and measurement of an impairment loss 512
3.10.380 Reversal of impairment 514
3.10.400 Presentation 515
3.11 Equity and financial liabilities 516
3.11.10 Classification 517
3.11.180 Recognition and measurement 533
3.11.250 Treasury shares 537
3.11.290 Treasury shares held by subsidiaries 538
3.11.350 Costs of an equity transaction 540
3.11.410 Equity presentation 543
3.11.440 Capital maintenance 544
3.11.450 Dividends 544
3.11.460 Future developments 546
3.12 Provisions 547
3.12.10 Definitions 548
3.12.20 Scope 548
3.12.30 Recognition 548
3.12.110 Measurement 551
3.12.190 Reimbursements 554
3.12.210 Changes in and use of provisions 555
3.12.220 Specific application guidance 555
3.12.770 Presentation and disclosure 579
3.12.880 Future developments 582
3.13 Deferred tax 583
3.13.10 Scope 584
3.13.20 Differences between carrying amounts and the tax
treatment of assets and liabilities 586
3.13.90 Liability recognition 591
3.13.170 Asset recognition 599
3.13.220 Measurement 603
3.13.360 Classification and presentation 611
3.13.470 Specific application issues 618
3.13.670 Disclosure 630
3.13.680 Future developments 631
3.14 Contingent assets and liabilities 633
3.14.10 Definitions 633
3.14.20 Recognition 634
3.14.50 Disclosure 636
3.14.80 Future developments 637
4. Specific income statement items 639
4.1 General 639
4.1.10 Format of the income statement 640
4.1.20 Classification of expenses 640
4.1.50 Employee benefits and restructuring expenses 641
4.1.80 Additional line items 642
4.1.90 Operating result 642
4.1.100 Sales of financial investments 643
4.1.110 Share of profit of equity accounted investees 643
4.1.120 Alternative earnings measures 643
4.1.150 Changes in estimates 645
4.1.160 Income tax 646
4.1.170 Offsetting 646
4.1.180 Pro forma income statement 646
4.1.190 Future developments 647
4.2 Revenue 648
4.2.10 Scope and definition 649
4.2.20 Gross or net presentation 649
4.2.90 Identification of transactions 656
4.2.130 Recognition 660
4.2.180 Measurement 663
4.2.230 Sale of goods 666
4.2.400 Service contracts 676
4.2.520 Software revenue 684
4.2.530 Barter transactions 685
4.2.540 Right of use of assets 685
4.2.550 Applicability of IAS 11 or IAS 18 686
4.2.650 Construction contracts 692
4.2.710 Presentation and disclosure 695
4.2.720 Future developments 696
4.3 Government grants 697
4.3.10 Definitions 697
4.3.40 Recognition and measurement 698
4.3.120 Presentation and disclosure 702
4.3.170 Future developments 704
4.4 Employee benefits 705
4.4.10 Scope 707
4.4.30 Short term employee benefits 707
4.4.100 Scope of post employment benefits 711
4.4.120 Classification as a defined benefit or a defined
contribution plan 711
4.4.210 Accounting for defined contribution plans 717
4.4.260 Valuation of defined benefit plan liabilities and
assets 718
4.4.350 Plan assets of a defined benefit plan 723
4.4.440 Accounting for defined benefit plans 725
4.4.660 Asset ceiling 735
4.4.760 Current funding level deficit 740
4.4.770 Insured benefits 740
4.4.840 Reimbursement 743
4.4.860 Death in service benefits 744
4.4.870 Inter related post employment benefit plans 745
4.4.880 Settlements and curtailments 746
4.4.920 Change in estimate 748
4.4.930 Errors 748
4.4.950 Change in classification 748
4.4.960 Business combinations 749
4.4.970 Other long term employee benefits 749
4.4.1040 Termination benefits 753
4.4.1090 Consolidation of employee benefit plans and
employee benefit trusts 756
4.4.1100 Presentation 756
4.4.1160 Future developments 758
4.5 Share based payments 760
4.5.10 Scope 761
4.5.110 Basic recognition principles 768
4.5.120 Classification and definitions 768
4.5.180 Equity settled transactions with employees 773
4.5.290 Cash settled transactions with employees 782
4.5.300 Employee transactions with a choice of settlement 782
4.5.310 Modifications and cancellations of employee
transactions 783
4.5.350 Non employee transactions 786
4.5.360 Employee benefit trusts 787
4.5.370 Hedging of share based payment transactions 788
4.5.380 Transitional provisions 788
4.5.410 Future developments 790
4.6 Financial income and expense 791
4.6.10 Introduction 791
4.6.20 Interest income and expense 792
4.6.210 Impairment 801
4.6.220 Net gains and net losses 801
4.6.260 Dividend income 802
4.6.290 Fee income and expense 804
4.6.350 Capitalisation of borrowing costs 805
4.6.540 Presentation and disclosure 811
4.6.560 Future developments 813
4.7 Income tax (current tax) 814
4.7.10 Recognition and measurement* 814
4.7.20 Presentation and offsetting 815
4.7.50 Specific issues 816
4.7.120 Future developments 819
4.8 Material, unusual or exceptional items 820
4.8.10 Additional line items 820
4.8.20 Individually material items 821
4.8.40 Use of the description unusual or exceptional 823
4.8.50 Extraordinary items 824
4.8.60 Future developments 824
5. Special topics 825
5.1 Leases 825
5.1.10 Introduction 826
5.1.100 Classification of a lease 8 31
5.1.280 Accounting for leases 838
5.1.370 Other issues 842
5.1.470 Sale and leaseback transactions 847
5.1.500 Linked transactions in the legal form of a lease 848
5.1.510 Lease transactions not in the form of a lease 848
5.1.520 Presentation and disclosure 850
5.1.530 Future developments 850
5.2 Segment reporting 852
5.2.10 Scope 853
5.2.20 Identification of reportable segments 853
5.2.50 Definition of segment assets, liabilities, revenue
and expenses 857
5.2.110 Segment accounting policies 862
5.2.120 Disclosure 862
5.2.160 Changes in the identification of segments 863
5.2.170 Future developments 864
5.3 Earnings per share 865
5.3.10 Scope 866
5.3.30 Basic earnings per share 868
5.3.120 Diluted earnings per share 871
5.3.270 Worked example of a basic and diluted EPS
calculation 881
5.3.360 Restatement 885
5.3.370 Presentation and disclosure 887
5.3.380 Future developments 888
5.4 Non current assets held for sale and discontinued operations 889
5.4.10 General 890
5.4.20 Held for sale 890
5.4.120 Discontinued operations 895
5.4.240 Acquired exclusively with a view to resale 901
5.5 Related party disclosures 903
5.5.10 Scope 904
5.5.30 Identification of related parties 904
5.5.80 Disclosure 908
5.5.140 Future developments 912
5.6 Financial instruments: presentation and disclosure 913
5.6.10 Overview 914
5.6.20 Balance sheet presentation 914
5.6.40 Offsetting 916
5.6.50 Presentation of changes in equity 918
5.6.70 Presentation of embedded derivatives 919
5.6.80 Income statement presentation 919
5.6.120 Disclosures on the significance of financial
instruments 922
5.6.280 Risk disclosures 931
5.6.360 Forthcoming requirements 936
5.7 Non monetary transactions 940
5.7.10 Introduction 940
5.7.20 Exchanges of assets 941
5.7.30 Revenue recognition 941
5.7.60 Donated assets 944
5.7.90 Future developments 946
5.8 Accompanying financial and other information 947
5.8.10 General 947
5.8.20 Non financial information 948
5.8.30 Corporate governance 950
5.8.40 Future developments 951
5.9 Interim financial reporting 952
5.9.10 Scope 953
5.9.20 Form and content 954
5.9.80 Recognition and measurement 958
5.9.230 Accounting policies 967
5.9.240 Future developments 968
5.10 Insurance contracts 969
5.10.10 Introduction 970
5.10.20 Scope 971
5.10.50 Recognition and measurement 975
5.10.100 Insurance contracts acquired in a business
combination 979
5.10.110 Contracts with discretionary participation features 980
5.10.120 Presentation and disclosures 981
5.10.160 Issues related to the application of IAS 39 983
5.10.170 Future developments 984
5.11 Extractive activities 985
5.11.10 Scope 985
5.11.20 E E expenditure 986
5.11.170 Impairment 993
5.11.240 Pre exploration expenditure 996
5.11.270 Development expenditure 997
5.11.350 Changes in accounting policies 1000
5.11.360 Specific application issues 1001
5.11.390 Future developments 1002
6. First time adoption of IFRSs 1003
6.1 First time adoption 1003
6.1.10 General requirements 1004
6.1.80 Prospective application and optional exemptions 1009
6.1.100 Mandatory exceptions 1010
6.1.140 Estimates 1012
6.1.150 Application issues 1012
6.1.710 Assets and liabilities in separate and consolidated
financial statements 1042
6.1.750 Presentation and disclosure 1045
Appendices 1049
Appendix I: Currently effective requirements 1049
Appendix II: Forthcoming requirements 1057
Index 1058
|
| adam_txt |
Overview of contents
Page
Acknowledgments i
KPMG member firms' contributors i i
Foreword iv
About this publication vi
Abbreviations viii
1. Background 1
1.1 Introduction 1
1.2 The Framework 8
2. General issues 15
2.1 Form and elements of financial statements 15
2.2 Changes in equity 23
2.3 Statement of cash flows 28
2.4 Basis of accounting 38
2.5 Consolidation 49
2.6 Business combinations 88
2.7 Foreign currency translation 141
2.8 Accounting policies, errors and estimates 165
2.9 Events after the balance sheet date 173
3. Specific balance sheet items 177
3.1 General 177
3.2 Property, plant and equipment 181
3.3 Intangible assets and goodwill 205
3.4 Investment property 224
3.5 Investments in associates and joint ventures 243
3.6 Financial instruments 282
3.7 Hedge accounting 390
3.8 Inventories 469
3.9 Biological assets 487
3.10 Impairment 494
3.11 Equity and financial liabilities 516
3.12 Provisions 547
3.13 Deferred tax 583
3.14 Contingent assets and liabilities 633
4. Specific income statement items 639
4.1 General 639
4.2 Revenue 648
4.3 Government grants 697
4.4 Employee benefits 705
4.5 Share based payments 760
4.6 Financial income and expense 791
4.7 Income tax (current tax) 814
4.8 Material, unusual or exceptional items 820
5. Special topics 825
5.1 Leases 825
5.2 Segment reporting 852
5.3 Earnings per share 865
5.4 Non current assets held for sale and discontinued operations 889
5.5 Related party disclosures 903
5.6 Financial instruments: presentation and disclosure 913
5.7 Non monetary transactions 940
5.8 Accompanying financial and other information 947
5.9 Interim financial reporting 952
5.10 Insurance contracts 969
5.11 Extractive activities 985
6. First time adoption of IFRSs 1003
6.1 First time adoption 1003
Appendices 1049
Appendix I: Currently effective requirements 1049
Appendix II: Forthcoming requirements 1057
Index 1058
Detailed contents
Page
Acknowledgments i
KPMG member firms' contributors ii
Foreword iv
About this publication vi
Abbreviations viii
1. Background 1
1.1 Introduction 1
1.1.10 International Accounting Standards Board 2
1.1.40 Trustee Appointments Advisory Group 3
1.1.50 Standards Advisory Council 3
1.1.60 International Financial Reporting Interpretations
Committee 3
1.1.70 International Financial Reporting Standards 3
1.1.110 Compliance with IFRSs 5
1.1.130 Fair presentation 5
1.1.140 Hierarchy 6
1.1.150 Small and medium sized entities 6
1.1.160 Future developments 6
1.2 The Framework 8
1.2.10 Introduction 8
1.2.20 Assets and liabilities 9
1.2.70 Relevance versus reliability 11
1.2.80 Materiality 11
1.2.90 Prudence 12
1.2.100 Substance over form 12
1.2.110 Transactions with shareholders 12
1.2.120 Future developments 13
2. General issues 15
2.1 Form and elements of financial statements 15
2.1.10 Elements of the financial statements 16
2.1.20 Reporting period 16
2.1.30 Comparative information 17
2.1.40 Types of financial statements 17
2.1.50 Consolidated financial statements 18
2.1.60 Individual financial statements 19
2.1.70 Separate financial statements 20
2.1.80 Presentation of pro forma information 21
2.1.90 Future developments 22
2.2 Changes in equity 23
2.2.10 Recognised income and expense, or changes in
equity 23
2.2.20 Recognition directly in equity 24
2.2.30 Recycling adjustments 24
2.2.40 Effect of income tax 25
2.2.50 Changes in accounting policies and errors 25
2.2.80 No gains or losses other than profit or loss 26
2.2.90 Future developments 26
2.3 Statement of cash flows 28
2.3.10 Cash and cash equivalents 29
2.3.20 Operating, investing and financing activities 29
2.3.30 Direct versus indirect method 30
2.3.40 Some classification issues 31
2.3.80 Foreign currency differences 32
2.3.110 Offsetting 35
2.3.120 Taxes collected on behalf of third parties 3 5
2.3.130 Future developments 37
2.4 Basis of accounting 38
2.4.10 The modified historical cost convention 38
2.4.20 Hyperinflation 39
2.4.140 Changing prices 47
2.4.150 Accounting policies 47
2.5 Consolidation 49
2.5.10 Entities included in the consolidated financial
statements 50
2.5.20 The power to govern the financial and operating
policies of an entity 51
2.5.120 So as to obtain benefits from its activities 58
2.5.130 Potential voting rights 58
2.5.140 Rebutting the presumption of control 60
2.5.150 Special purpose entities 60
2.5.190 Purchases of the residual interests of an SPE in the
secondary market 63
2.5.200 Multi seller SPEs 64
2.5.210 Investment funds 65
2.5.230 Structured transactions 67
2.5.240 Exclusions from consolidation 67
2.5.280 Venture capital organisations 68
2.5.290 Subsidiaries' accounting periods and policies 69
2.5.300 Minority interests 69
2.5.370 Intra group transactions 72
2.5.380 Purchases of minority interests 73
2.5.490 Changes in the status of subsidiaries 81
2.5.530 Increases in minority interests 84
2.5.550 Future developments 87
2.6 Business combinations 88
2.6.10 Scope 89
2.6.140 Applicability of purchase accounting 94
2.6.150 Purchase accounting 94
2.6.630 Business combination achieved in stages 122
2.6.670 Common control transactions 125
2.6.790 Reverse acquisitions worked example 135
2.6.830 Future developments 139
2.7 Foreign currency translation 141
2.7.10 Definitions 142
2.7.70 Summary of approach to foreign currency
translation 146
2.7.80 Translation of foreign currency transactions 147
2.7.170 Foreign operations 152
2.7.220 Translation of foreign currency financial
statements 156
2.7.290 Translation from functional to presentation
currency 161
2.7.320 Sale or liquidation of a foreign operation 163
2.7.330 Convenience translations 164
2.8 Accounting policies, errors and estimates 165
2.8.10 Changes in accounting policy 165
2.8.40 Errors 168
2.8.50 Impracticability of retrospective application 170
2.8.60 Changes in accounting estimates 171
2.8.70 Change in classification or presentation 172
2.9 Events after the balance sheet date 173
2.9.10 Overall approach 173
2.9.20 Adjusting events 174
2.9.30 Non adjusting events 174
2.9.40 Current versus non current classification 175
2.9.50 Earnings per share 175
2.9.60 Identifying the key event 175
3. Specific balance sheet items 177
3.1 General 177
3.1.10 Format of the balance sheet 17 8
3.1.20 Current versus non current 178
3.1.50 Offsetting 180
3.1.60 Future developments 180
3.2 Property, plant and equipment 181
3.2.10 Definition 182
3.2.20 Initial recognition 183
3.2.140 Depreciation 189
3.2.230 Component accounting 193
3.2.290 Subsequent expenditure 196
3.2.300 Revaluations 197
3.2.430 Compensation received 202
3.2.440 Retirements and disposals 203
3.2.450 Government grants 204
3.2.460 Disclosure 204
3.3 Intangible assets and goodwill 205
3.3.10 Definition 206
3.3.90 Initial recognition and measurement 209
3.3.190 Classification of intangible assets 216
3.3.200 Goodwill and intangible assets with indefinite
useful lives 217
3.3.210 Intangible assets with finite useful lives 218
3.3.270 Subsequent expenditure 220
3.3.280 Revaluations 221
3.3.290 Retirements and disposals 221
3.3.320 Disclosure 222
3.3.330 Future developments 223
3.4 Investment property 224
3.4.10 Definition 225
3.4.120 Recognition 234
3.4.130 Initial measurement 234
3.4.140 Subsequent measurement 235
3.4.190 Subsequent expenditure 238
3.4.200 Transfers to or from investment property 238
3.4.250 Redevelopment 240
3.4.260 Disposals 241
3.4.270 Presentation and disclosure 242
3.5 Investments in associates and joint ventures 243
3.5.10 Associates 244
3.5.90 Joint ventures 246
3.5.140 Jointly controlled entities 249
3.5.150 Jointly controlled assets and operations 249
3.5.160 Associates and jointly controlled entities
classified as held for sale 250
3.5.170 Venture capital organisations 250
3.5.220 Accounting periods and policies 252
3.5.240 Accounting for associates and jointly controlled
entities 252
3.5.270 The equity method 253
3.5.440 Proportionate consolidation of jointly controlled
entities 264
3.5.570 Accounting for jointly controlled assets 271
3.5.580 Accounting for jointly controlled operations 271
3.5.590 Impairment 272
3.5.600 Changes in the status of jointly controlled entities
and associates 272
3.5.710 Presentation and disclosure 278
3.5.780 Future developments 281
3.6 Financial instruments 282
3.6.10 Scope 284
3.6.150 Definitions 294
3.6.160 Derivatives 296
3.6.260 Embedded derivatives 300
3.6.460 Classification 312
3.6.660 Initial recognition 327
3.6.710 Initial measurement 331
3.6.790 Subsequent measurement 335
3.6.920 Fair value 339
3.6.1000 Amortised cost 347
3.6.1010 Financial instruments denominated in a
foreign currency 347
3.6.1070 Derecognition of financial assets 351
3.6.1330 Derecognition of financial liabilities 369
3.6.1370 Impairment of financial assets 372
3.6.1630 Transitional requirements for amendments effective
1 January 2006 388
3.7 Hedge accounting 390
3.7.10 Introduction 391
3.7.20 Hedge accounting models 391
3.7.170 Qualifying hedged items 398
3.7.270 Items that do not qualify as hedged items 410
3.7.310 Qualifying hedging instruments 410
3.7.400 Qualifying hedged risks 417
3.7.460 Effectiveness testing 423
3.7.570 Discontinuing hedge accounting 434
3.7.620 Net investment hedge 439
3.7.720 Hedging on a group basis 444
3.7.770 Worked examples 447
3.7.870 Hedging other market price risks 466
3.8 Inventories 469
3.8.10 Definition 470
3.8.90 Recognition and derecognition 472
3.8.110 Measurement 473
3.8.120 Cost 473
3.8.330 Net realisable value 482
3.8.430 Construction contracts 485
3.8.440 Presentation and disclosure 485
3.9 Biological assets 487
3.9.10 Definition and scope 487
3.9.20 Recognition 488
3.9.30 Measurement 488
3.9.100 Agricultural produce 492
3.9.110 Presentation and disclosure 492
3.10 Impairment 494
3.10.10 Scope 495
3.10.20 Assets to be reviewed 496
3.10.110 When to test for impairment 500
3.10.140 Calculation of recoverable amount 502
3.10.150 Fair value less costs to sell 503
3.10.170 Value in use 504
3.10.310 Recognition and measurement of an impairment loss 512
3.10.380 Reversal of impairment 514
3.10.400 Presentation 515
3.11 Equity and financial liabilities 516
3.11.10 Classification 517
3.11.180 Recognition and measurement 533
3.11.250 Treasury shares 537
3.11.290 Treasury shares held by subsidiaries 538
3.11.350 Costs of an equity transaction 540
3.11.410 Equity presentation 543
3.11.440 Capital maintenance 544
3.11.450 Dividends 544
3.11.460 Future developments 546
3.12 Provisions 547
3.12.10 Definitions 548
3.12.20 Scope 548
3.12.30 Recognition 548
3.12.110 Measurement 551
3.12.190 Reimbursements 554
3.12.210 Changes in and use of provisions 555
3.12.220 Specific application guidance 555
3.12.770 Presentation and disclosure 579
3.12.880 Future developments 582
3.13 Deferred tax 583
3.13.10 Scope 584
3.13.20 Differences between carrying amounts and the tax
treatment of assets and liabilities 586
3.13.90 Liability recognition 591
3.13.170 Asset recognition 599
3.13.220 Measurement 603
3.13.360 Classification and presentation 611
3.13.470 Specific application issues 618
3.13.670 Disclosure 630
3.13.680 Future developments 631
3.14 Contingent assets and liabilities 633
3.14.10 Definitions 633
3.14.20 Recognition 634
3.14.50 Disclosure 636
3.14.80 Future developments 637
4. Specific income statement items 639
4.1 General 639
4.1.10 Format of the income statement 640
4.1.20 Classification of expenses 640
4.1.50 Employee benefits and restructuring expenses 641
4.1.80 Additional line items 642
4.1.90 Operating result 642
4.1.100 Sales of financial investments 643
4.1.110 Share of profit of equity accounted investees 643
4.1.120 Alternative earnings measures 643
4.1.150 Changes in estimates 645
4.1.160 Income tax 646
4.1.170 Offsetting 646
4.1.180 Pro forma income statement 646
4.1.190 Future developments 647
4.2 Revenue 648
4.2.10 Scope and definition 649
4.2.20 Gross or net presentation 649
4.2.90 Identification of transactions 656
4.2.130 Recognition 660
4.2.180 Measurement 663
4.2.230 Sale of goods 666
4.2.400 Service contracts 676
4.2.520 Software revenue 684
4.2.530 Barter transactions 685
4.2.540 Right of use of assets 685
4.2.550 Applicability of IAS 11 or IAS 18 686
4.2.650 Construction contracts 692
4.2.710 Presentation and disclosure 695
4.2.720 Future developments 696
4.3 Government grants 697
4.3.10 Definitions 697
4.3.40 Recognition and measurement 698
4.3.120 Presentation and disclosure 702
4.3.170 Future developments 704
4.4 Employee benefits 705
4.4.10 Scope 707
4.4.30 Short term employee benefits 707
4.4.100 Scope of post employment benefits 711
4.4.120 Classification as a defined benefit or a defined
contribution plan 711
4.4.210 Accounting for defined contribution plans 717
4.4.260 Valuation of defined benefit plan liabilities and
assets 718
4.4.350 Plan assets of a defined benefit plan 723
4.4.440 Accounting for defined benefit plans 725
4.4.660 Asset ceiling 735
4.4.760 Current funding level deficit 740
4.4.770 Insured benefits 740
4.4.840 Reimbursement 743
4.4.860 Death in service benefits 744
4.4.870 Inter related post employment benefit plans 745
4.4.880 Settlements and curtailments 746
4.4.920 Change in estimate 748
4.4.930 Errors 748
4.4.950 Change in classification 748
4.4.960 Business combinations 749
4.4.970 Other long term employee benefits 749
4.4.1040 Termination benefits 753
4.4.1090 Consolidation of employee benefit plans and
employee benefit trusts 756
4.4.1100 Presentation 756
4.4.1160 Future developments 758
4.5 Share based payments 760
4.5.10 Scope 761
4.5.110 Basic recognition principles 768
4.5.120 Classification and definitions 768
4.5.180 Equity settled transactions with employees 773
4.5.290 Cash settled transactions with employees 782
4.5.300 Employee transactions with a choice of settlement 782
4.5.310 Modifications and cancellations of employee
transactions 783
4.5.350 Non employee transactions 786
4.5.360 Employee benefit trusts 787
4.5.370 Hedging of share based payment transactions 788
4.5.380 Transitional provisions 788
4.5.410 Future developments 790
4.6 Financial income and expense 791
4.6.10 Introduction 791
4.6.20 Interest income and expense 792
4.6.210 Impairment 801
4.6.220 Net gains and net losses 801
4.6.260 Dividend income 802
4.6.290 Fee income and expense 804
4.6.350 Capitalisation of borrowing costs 805
4.6.540 Presentation and disclosure 811
4.6.560 Future developments 813
4.7 Income tax (current tax) 814
4.7.10 Recognition and measurement* 814
4.7.20 Presentation and offsetting 815
4.7.50 Specific issues 816
4.7.120 Future developments 819
4.8 Material, unusual or exceptional items 820
4.8.10 Additional line items 820
4.8.20 Individually material items 821
4.8.40 Use of the description "unusual" or "exceptional" 823
4.8.50 Extraordinary items 824
4.8.60 Future developments 824
5. Special topics 825
5.1 Leases 825
5.1.10 Introduction 826
5.1.100 Classification of a lease 8 31
5.1.280 Accounting for leases 838
5.1.370 Other issues 842
5.1.470 Sale and leaseback transactions 847
5.1.500 Linked transactions in the legal form of a lease 848
5.1.510 Lease transactions not in the form of a lease 848
5.1.520 Presentation and disclosure 850
5.1.530 Future developments 850
5.2 Segment reporting 852
5.2.10 Scope 853
5.2.20 Identification of reportable segments 853
5.2.50 Definition of segment assets, liabilities, revenue
and expenses 857
5.2.110 Segment accounting policies 862
5.2.120 Disclosure 862
5.2.160 Changes in the identification of segments 863
5.2.170 Future developments 864
5.3 Earnings per share 865
5.3.10 Scope 866
5.3.30 Basic earnings per share 868
5.3.120 Diluted earnings per share 871
5.3.270 Worked example of a basic and diluted EPS
calculation 881
5.3.360 Restatement 885
5.3.370 Presentation and disclosure 887
5.3.380 Future developments 888
5.4 Non current assets held for sale and discontinued operations 889
5.4.10 General 890
5.4.20 Held for sale 890
5.4.120 Discontinued operations 895
5.4.240 Acquired exclusively with a view to resale 901
5.5 Related party disclosures 903
5.5.10 Scope 904
5.5.30 Identification of related parties 904
5.5.80 Disclosure 908
5.5.140 Future developments 912
5.6 Financial instruments: presentation and disclosure 913
5.6.10 Overview 914
5.6.20 Balance sheet presentation 914
5.6.40 Offsetting 916
5.6.50 Presentation of changes in equity 918
5.6.70 Presentation of embedded derivatives 919
5.6.80 Income statement presentation 919
5.6.120 Disclosures on the significance of financial
instruments 922
5.6.280 Risk disclosures 931
5.6.360 Forthcoming requirements 936
5.7 Non monetary transactions 940
5.7.10 Introduction 940
5.7.20 Exchanges of assets 941
5.7.30 Revenue recognition 941
5.7.60 Donated assets 944
5.7.90 Future developments 946
5.8 Accompanying financial and other information 947
5.8.10 General 947
5.8.20 Non financial information 948
5.8.30 Corporate governance 950
5.8.40 Future developments 951
5.9 Interim financial reporting 952
5.9.10 Scope 953
5.9.20 Form and content 954
5.9.80 Recognition and measurement 958
5.9.230 Accounting policies 967
5.9.240 Future developments 968
5.10 Insurance contracts 969
5.10.10 Introduction 970
5.10.20 Scope 971
5.10.50 Recognition and measurement 975
5.10.100 Insurance contracts acquired in a business
combination 979
5.10.110 Contracts with discretionary participation features 980
5.10.120 Presentation and disclosures 981
5.10.160 Issues related to the application of IAS 39 983
5.10.170 Future developments 984
5.11 Extractive activities 985
5.11.10 Scope 985
5.11.20 E E expenditure 986
5.11.170 Impairment 993
5.11.240 Pre exploration expenditure 996
5.11.270 Development expenditure 997
5.11.350 Changes in accounting policies 1000
5.11.360 Specific application issues 1001
5.11.390 Future developments 1002
6. First time adoption of IFRSs 1003
6.1 First time adoption 1003
6.1.10 General requirements 1004
6.1.80 Prospective application and optional exemptions 1009
6.1.100 Mandatory exceptions 1010
6.1.140 Estimates 1012
6.1.150 Application issues 1012
6.1.710 Assets and liabilities in separate and consolidated
financial statements 1042
6.1.750 Presentation and disclosure 1045
Appendices 1049
Appendix I: Currently effective requirements 1049
Appendix II: Forthcoming requirements 1057
Index 1058 |
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| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 3. ed. 2006/7 |
| format | Book |
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| index_date | 2024-07-02T17:38:21Z |
| indexdate | 2024-07-09T20:57:59Z |
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| institution_GND | (DE-588)5566461-1 |
| isbn | 1845040287 9781845040284 |
| language | English |
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| spelling | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards KPMG 3. ed. 2006/7 [London] Thomson 2006 XXI, 1096 S. txt rdacontent n rdamedia nc rdacarrier Contabilidade internacional larpcal Padrões e normas contábeis larpcal Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 KPMG International Financial Reporting Group Sonstige (DE-588)5566461-1 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015664047&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards Contabilidade internacional larpcal Padrões e normas contábeis larpcal Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_auth | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_exact_search | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_exact_search_txtP | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards |
| title_full | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards KPMG |
| title_fullStr | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards KPMG |
| title_full_unstemmed | Insights into IFRS KPMG's practical guide to International Financial Reporting Standards KPMG |
| title_short | Insights into IFRS |
| title_sort | insights into ifrs kpmg s practical guide to international financial reporting standards |
| title_sub | KPMG's practical guide to International Financial Reporting Standards |
| topic | Contabilidade internacional larpcal Padrões e normas contábeis larpcal Accounting Standards Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Contabilidade internacional Padrões e normas contábeis Accounting Standards Financial statements Standards International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015664047&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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