Cover image for IFRS made easy
Title:
IFRS made easy
Author:
Bragg, Steven M.
ISBN:
9780470890707
Personal Author:
Publication Information:
Hoboken, N.J. : Wiley, c2011.
Physical Description:
x, 266 p. ; 24 cm.
General Note:
Includes index.
Contents:
Pt. I. Revenue and expenses -- 1. Revenue Recognition -- 2. Employee Benefits -- 3. Share-Based Payments -- 4. Income Taxes -- Pt. II Assets and liabilities -- 5. Financial Instruments -- 6. Interests in Joint Ventures -- 7. Investments in Associates -- 8. Inventory -- 9. Property, Plant, and Equipment -- 10. Intangible Assets -- 11. Asset Impairment -- 12. Provisions and Contingencies -- Pt. III. The Financial Statements -- 13. Financial Statements Presentation -- 14. Consolidated and Separate Financial Statements -- 15. Related Party Disclosures -- 16. Events after the Reporting Period -- 17. Financial Reporting in Hyperinflationary Economies -- Pt. IV. Public Company Reporting -- 18. Operating Segments -- 19. Earnings per Share -- 20. Interim Financial Reporting -- Pt. V. Broad Transactions -- 21. Business Combinations -- 22. Changes in Accounting Policies, Estimates, and Errors -- 23. Discontinued Operations and Non-Current Assets Held for Sale -- 24. Effects of Foreign Exchange Rate Changes -- 25. Leases.
Abstract:
"IFRS Made Easy provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise. Practical, plain -language explanation of the international financial accounting and reporting standards. Summarizes International Financial Reporting Standards. Liberally sprinkled with definitions and examples. Notes applicable IFRS source documents. Written for every company struggling with the impact of convergence, IFRS Made Easy clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips."--Publisher's website.
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