MEMAHAMI IFRS

IFRS (International Financial Reporting Standards) pada saat ini telah diterapkan pada lebih dari 100 negara dan pada tahun 2011 akan ada 150 lagi negara yang akan mengadopsi IFRS termasuk Indonesia.
Tulisan ini akan membahas secara ringkas hal-hal mendasar terkait IFRS yang berasal dari Buku John Wiley & Sons, Inc. Ada 41 Bab yang dibahas mengenai hal-hal mendasar terkait IFRS yaitu:

1. Introdution to International Financial Reporting Standards
2. IASB Framework
3. Presentation of  Financial Statements (IAS 1)
4. Inventories (IAS 2)
5. Statement of Cash Flows (IAS 7)
6. Accounting Policies, Change in Accounting Estimates and Errors (IAS 8)
7. Event After Accounting Period (IAS 10)
8. Construction Contracts (IAS 11)
9. Income Taxes (IAS 12)
10. Property, Plant and Equipment (IAS 16)
11. Leases (IAS 17)
12. Revenue (IAS 18)
13. Employee Benefits (IAS 19)
14. Accounting For Government Grants and Disclosure of Government Assistance (IAS 20)
15. The Effect of Changes in Foreign Exchange Rates (IAS 21)
16. Borrowing Costs (IAS 23)
17. Related Party Disclosures (IAS 24)
18. Accounting and Reporting by Retirement Benefit Plans (IAS 26)
19. Consolidated and Separate Financial Statements (IAS 27)
20. Investment Associates (IAS 28)
21. Financial Reporting in Hyperinflationary Economies (IAS 29)
22. Interests in Join Ventures (IAS 31)
23. Financial Instruments:Presentation (IAS 32)
24. Earning Per Share (IAS 33)
25. Interim Financial Reporting (IAS 34)
26. Impairment of Assets (IAS 36)
27. Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
28. Intagible Assets (IAS 38)
29. Financial Instruments: Recognition and Measurement (IAS 39)
30. Investment Property (IAS 40)
31. Agriculture (IAS 41)
32. Fisrt Time Adoption of IFRS (IFRS 1)
33. Share-Based Payment (IFRS 2)
34. Business Combination (IFRS 3)
35. Insurance Contracts (IFRS 4)
36. Non current Asset Held for Sale and Discontinued Operations (IFRS 5)
37. Exploration for and Evaluation of Mineral Resources (IFRS 6)
38. Financial Instruments: Disclosures (IFRS 7)
39. Operating Segment (IFRS 8)
40. Financial Instruments (IFRS 9)
41. IFRS for Small and Medium Enterprises (SMEs)

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