Chapter 1: Introduction to International Accounting Standards
I. Items That Possibly Will Be Reconciled to IAS Treatment
II. Possible Additional Disclosure Items
III. Items That Might Require Further Interpretative Guidance
Chapter 2: Balance Sheet
XYZ Limited Consolidated Balance Sheet as at 31 December 2002 (in thousands of currency units)
Chapter 3: Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
XYZ Malta Inc. Statement of Changes in Equity For the Year Ended December 31, 2003 (in thousands of US dollars)
ABC Barbados Co. Ltd. Statement of Recognized Gains and Losses For the Year Ended December 31, 2003 (in thousands of US dollars)
ABC Merchandising Company Schedule of Cost of Goods Sold For the Year Ended December 31, 2003
XYZ Manufacturing Company Schedule of Cost of Goods Manufactured For the Year Ended December 31, 2003
XYZ Manufacturing Company Schedule of Cost of Goods Sold For the Year Ended December 31, 2003
Taj Mahal Enterprises Statement of Income For the Years Ended December 31, 2003 and 2002 (In 1,000 UAE Dirhams)
Taj Mahal Enterprises Statement of Income For the Years Ended December 31, 2003 and 2002 (In UAE Dirhams)
XYX Malta, Ltd. Income Statement For the Year Ended December 31, 2003
Chapter 4: Cash Flow Statement
Liquid Corporation Statement of Cash Flows For the Year Ended December 31, 2002
ABC (Middle East) Ltd. Balance Sheets As at December 31, 2003 and 2002
ABC (Middle East) Ltd. Statement of Income For the Year Ended December 31, 2003
Cash Flow Worksheet
ABC (Middle East) Ltd. Statement of Cash Flows For the Year Ended December 31, 2003 (Direct method)
ABC (Middle East) Ltd. Statement of Cash Flows For the Year Ended December 31, 2003 (Indirect method)
Johnson Company Balance Sheets December 31, 2003 and 2002
Johnson Company Statement of Earnings For the Year Ended December 31, 2003
Johnson Company Statement of Cash Flows For the Year Ended December 31, 2003
Chapter 6: Inventory
Determination of Net Realizable Value
Chapter 7: Revenue Recognition, Including Construction Contracts
Completed-Contract and Percentage-of-Completion Methods
Completed-Contract Method Only
Percentage-of-Completion Method Only
Profit or Loss Recognized on Contract (Percentage-of-Completion Method)
Profit or Loss Recognized on Contract (Completed-Contract Method)
Chapter 8: Property, Plant, and Equipment
Accounting for Costs Incurred Subsequent to Acquisition of Property, Plant, and Equipment
Chapter 10: Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
Case One
Case Two
Chapter 11: Business Combinations and Consolidated Financial Statements
Condensed Balance Sheets as of Date of Merger
Ahmadi Corporation and Subsidiaries Workpapers for Consolidated Balance Sheet As of December 31, 2003
Alto Company and Bass Company Balance Sheets at January 1, 2003(before combination)
Alto Company and Bass Company Consolidated Working Papers For Date of Combination—1/1/03
Alto Company and Bass Company Consolidated Balance Sheet at January 1, 2003 (immediately after combination)
Alto Company and Bass Company Consolidated Working Papers For Date of Combination—1/1/03
Alto Company and Bass Company Consolidated Working Papers Year Ended December 31, 2003
Adams Corporation and Benbow Company, Inc.Combined Balance Sheet December 31, 2003
Chapter 14: Leases
Upon Sale of Equipment on January 1, 2003
To Record First Payment on January 1, 2003
To Record Incurrence and Payment of Executory Costs
To Record Depreciation Expense on the Equipment, December 31, 2003
To Amortize Profit on Sale-Leaseback by Lessee Corp., December 31, 2003
To Record Interest for 2001, December 31, 2003
Partial Lease Amortization Schedule
TREATMENT OF SELECTED ITEMS IN ACCOUNTING FOR LEASES UNDER US GAAP
Chart 1
Chart 2
Chapter 15: Income Taxes
Ghiza International
Tax Calculation "Excluding" Extraordinary Item
Tax Calculation "Including" Extraordinary Item
Income Statement
Chapter 17: Stockholders' Equity
Statement of Changes in Stockholders' Equity (Including Retained Earnings Statement)
Chapter 18: Earnings Per Share
Computations of Basic and Diluted Earnings Per Share
Chapter 21: Accounting Changes and Correction of Errors
Zircon Company Extracts from Income Statement
Zircon Company Statement of Changes in Equity (Retained Earnings columns only)
Zircon Company Extracts from Income Statement
Zircon Company Statement of Changes in Equity (Retained Earnings columns only)
Dhow Corp. Extracts from Income Statement
Dhow Corp. Statement of Changes in Equity (Retained Earnings columns only)
Dhow Corp. Extracts from Income Statement
Dhow Corp. Statement of Changes in Equity (Retained Earnings columns only)
Chapter 22: Foreign Currency
German Company Balance Sheet at December 31, 2002
German Company Combined Statement of Income and Retained Earnings for the Year Ended December 31, 2002
German Company Balance Sheet Translation at December 31, 2002
German Company Combined Income and Retained Earnings Statement Translation for the Year Ended December 31, 2002
German Company Statement of Cash Flows for the Year Ended December 31, 2002
German Company Balance Sheet December 31
German Company Combined Statement of Income and Retained Earnings for the Year Ended December 31, 2003
German Company Balance Sheet Translation at December 31, 2003
German Company Combined Income and Retained Earnings Statement Translation for the Year Ended December 31, 2003
German Company Statement of Cash Flows for the Year Ended December 31, 2003
Chapter 24: Specialized Industries
ABC Banking Corporation Statement of Income For the Years Ended December 31, 2003 and 2002
ABC Banking Corporation Balance Sheet As at December 31, 2003 and 2002
Neighborhood Bank Consolidated Statement of Cash Flows For the Year Ended December 31, 2003
XYZ Defined Contribution Plan Statement of Net Assets Available for Benefits December 31, 2003 (in thousands of US dollars)
ABC Defined Benefit Plan Statement of Net Assets Available for Benefits, Actuarial Present Value of Accumulated Retirement Benefits and Plan Excess or Deficit December 31, 2003 (in thousands of US dollars)
ABC Defined Benefit Plan Statement of Changes in Net Assets Available for Benefits December 31, 2003 (in thousands of US dollars)
Chapter 25: Inflation and Hyperinflation
DeKalb Thermodynamics Inc. Statements of Income from Continuing Operations Year Ended December 31, 2002
Appendix B: Illustrative Financial Statements Presented Under IAS
Simple Traders Inc. Balance Sheet As of June 30, 2002
Simple Traders Inc. Statement of Income As of June 30, 2002
Simple Traders Inc. Statement of Changes in Equity For the Year Ended June 30, 2002
Simple Traders Inc. Statement of Cash Flows For the Year Ended June 30, 2002
Simple Manufacturing Inc. Balance Sheet As at June 30, 2002
Simple Manufacturing Inc. Statement of Income For the Year Ended June 30, 2002
Simple Manufacturing Inc. Statement of Changes in Shareholders' Equity For the Year Ended June 30, 2002
Simple Manufacturing Inc. Statement of Cash Flows For the Year Ended June 30, 2002
Simple Bank Plc Consolidated Balance Sheets at December 31, 2001 and 2000
Simple Bank Plc Statement of Income Consolidated Balance Sheets at December 31, 2001 and 2000
Simple Bank Plc Consolidated Statement of Cash Flows For the years ended December 31, 2003 and 2002