IFRS APPLICATION

IFRS Application is a practical and reader-friendly guide to mastering International Financial Reporting Standards.

Upcoming Book

A simple and practical guide to understanding taxation for students, professionals, and beginners. Coming soon.

PART A

6 chapters

PART B

Chapter 7: IAS 1 – Presentation of Financial Statements
Chapter 8: IAS 2 – Inventories
Chapter 9: IAS 7 – Statement of Cash Flows
Chapter 10: IAS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors
Chapter 11: IAS 10 – Events after the Reporting Period
Chapter 12: IAS 12 – Income Taxes
Chapter 13: IAS 16 – Property, Plant, and Equipment
Chapter 14: IAS 19 – Employee Benefits
Chapter 15: IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance
Chapter 16: IAS 21 – The Effects of Changes in Foreign Exchange Rates
Chapter 17: IAS 23 – Borrowing Costs
Chapter 18: IAS 24 – Related Party Disclosures
Chapter 19: IAS 26 – Accounting and Reporting by Retirement Benefit Plans
Chapter 20: IAS 29 – Financial Reporting in Hyperinflationary Economies
Chapter 21: IAS 33 – Earnings Per Share
Chapter 22: IAS 34 – Interim Financial Reporting
Chapter 23: IAS 36 – Impairment of Assets
Chapter 24: IAS 37 – Provisions, Contingent Liabilities, and Contingent Assets
Chapter 25: IAS 38 – Intangible Assets
Chapter 26: IAS 40 – Investment Property
Chapter 27: IAS 41 – Agriculture

21 chapters

PART C

Chapter 28: IFRS 1 – First-time Adoption of IFRS
Chapter 29: IFRS 2 – Share-based Payment
Chapter 30: IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
Chapter 31: IFRS 6 – Exploration for and Evaluation of Mineral Resources
Chapter 32: IFRS 8 – Operating Segments
Chapter 33: IFRS 13 – Fair Value Measurement
Chapter 34: IFRS 14 – Regulatory Deferral Accounts
Chapter 35: IFRS 15 – Revenue from Contracts with Customers
Chapter 36: IFRS 16 – Leases
Chapter 37: IFRS 17 – Insurance Contracts
Chapter 38: IFRS 18 – Presentation and Disclosure in Financial Statements

11 chapters

PART D

3 chapters

PART E

Chapter 42: Consolidation: The Basics
Chapter 43: Consolidated Statement of Financial Position
Chapter 44: Consolidated Statement of Profit or Loss and Consolidated Statement of Changes in Equity
Chapter 45: Associates and Joint Ventures
Chapter 46: Consolidation: Acquisition
Chapter 47: Consolidation: Disposal
Chapter 48: Foreign Subsidiaries & Currency Translation
Chapter 49: Consolidated Statement of Cash Flows

8 chapters

PART F

1 chapter

PART G

Chapter 51: IFRS for Small and Medium-Sized Entities (SME)
Chapter 52: International Public Sector Accounting Standards (IPSAS)
Chapter 53: Standing Interpretations Committee (SIC) and IFRS Interpretations Committee (IFRIC) Interpretations
Chapter 54: Bank Financial Statements – Navigating IFRS and Bangladesh Bank Regulations

4 chapters

6 appendices