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Dear Students from Jufe,
It was my pleasure to have given you this lecture. Here on the web-site of Jufe International school you can find my slides, notes and examples.
The slides show a lot more content than we could talk about during the lecture. I hope you can get an overview over the system of IFRSs, reading those slides.
If you have got any questions try to contact me via E-mail:we@fhwn.ac.at.
Best wishes for successful studies.Dr. Walter Egger
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IFRSs_Financial_statements.pdfCF_Statement_Case.xls
Cash_Flow_Statement.pdfCase_Group_Statements.xls
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day 1:IFRS in Austria / Europe
Financial statements (IAS 1)
Balance Sheet
Statement of comprehensive Income
Profit and Loss statement
Statement of Other comprehensive Income
IAS 16 - Fair Value Model fixed assets
IAS 39 - Financial Instruments "available for sale"
IAS 39 - cash flow hedges
IAS 19 - actuarial gains and losses
IAS 21 - foreign currency translation (will be part of day two)
Statement of changes in Equity
Cash Flow Statement
comprehensive example of the Cash Flow Statement (IAS 7)
day 2
consolidated financial statements
IFRS 3 - business combinations
IAS 27 - full consolidation
IAS 21 - foreign currency translation
IFRS 5 - discontinued operations
everything with examples
day 3
IAS 18 - income
IAS 11 - construction contracts
IAS 32 - equtiy/liabilities
IAS 39 - financial instruments
IAS 40 - investments properties
