Advanced Financial Accounting:An IAS and IFRS Approach

New Features
1.New material on IFRS 10 Consolidated Financial Statements.
2.Expanded material and more illustrative examples and explanation on Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 as well as processes relating to consolidation of multi-level group structures.
3.Enhanced explanations on consolidation and equity accounting processes to help students navigate through more complex problem solving.
4.Inclusion of the most recent amendments to existing standards including the revised IAS 27 Separate Financial Statements.
5.Expanded material and in-depth explanations of changes in ownership interests: loss of control, business combinations achieved in stages and changes in ownership interests without change in control.
6.Addition of updates on IFRS 9 Classification and Measurement, Hedge Accounting and Expected Credit Loss.

◎作者：Pearl Tan Hock Neo
　現職：Singapore Management University

◎作者：Lim Chu Yeong
　現職：Singapore Management University

◎作者：Peter Lee Lip Nyean
　現職：Nanyang Technological University

Ch 1 Risk Reporting
Ch 2 Group Reporting I: Concepts and Context
Ch 3 Group Reporting II: Application of the Acquisition Method under IFRS 3
Ch 4 Group Reporting III: Accounting for Business Combinations and Non-Controlling Interests under IFRS 3 in Post-Acquisition Periods
Ch 5 Group Reporting IV: Consolidation under IFRS 10
Ch 6 Group Reporting V: Equity Accounting under IAS 28
Ch 7 Group Reporting VI: Special Issues
Ch 8 Accounting for the Effects of Changes in Foreign Exchange Rates
Ch 9 Financial Instruments: Classification, Recognition and Measurement
Ch10 Accounting for Derivatives and Hedge Accounting
Ch11 Accounting for Taxes on Income
Ch12 Earnings Per Share
Ch13 Share-based Payment