IFRS Made Easy

ISBN-13: 9780470890707 / Angielski / Twarda / 2010 / 290 str.

Steven M. Bragg;?Abar;?Abar

Opis

The definitive guide to all things IFRS 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.

Spis treści

Preface.

About the Author.

PART I REVENUE AND EXPENSES.

Chapter 1 Revenue Recognition.

Chapter 2 Employee Benefits.

Chapter 3 Share–Based Payments.

Chapter 4 Income Taxes.

PART II ASSETS AND LIABILITIES.

Chapter 5 Financial Instruments.

Chapter 6 Interests in Joint Ventures.

Chapter 7 Investments in Associates.

Chapter 8 Inventory.

Chapter 9 Property, Plant, and Equipment.

Chapter 10 Intangible Assets.

Chapter 11 Asset Impairment.

Chapter 12 Provisions and Contingencies.

PART III THE FINANCIAL STATEMENTS.

Chapter 13 Financial Statements Presentation.

Chapter 14 Consolidated and Separate Financial Statements.

Chapter 15 Related Party Disclosures.

Chapter 16 Events after the Reporting Period.

Chapter 17 Financial Reporting in Hyperinflationary Economies.

PART IV PUBLIC COMPANY REPORTING.

Chapter 18 Operating Segments.

Chapter 19 Earnings per Share.

Chapter 20 Interim Financial Reporting.

PART V BROAD TRANSACTIONS.

Chapter 21 Business Combinations.

Chapter 22 Changes in Accounting Policies, Estimates, and Errors.

Chapter 23 Discontinued Operations and Non–Current Assets Held for Sale.

Chapter 24 Effects of Foreign Exchange Rate Changes.

Chapter 25 Leases.

Index.

O autorze

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. Bragg received a master′s degree in finance from Bentley College, an MBA from Babson College, and a bachelor′s degree in economics from the University of Maine.

Blurb

The definitive guide to all things IFRS

IFRS Made Easy provides complete, easy–to–navigate coverage of all International Financial Reporting Standards (IFRS) with concise explanations and hundreds of supporting examples.

Filled with practical techniques, this reference tool provides on–the–spot, plain–English answers to IFRS issues, including:

• Contingent liabilities

• The proper structure of financial statements

• Disclosures for related party transactions

• Financial restatements in a hyperinflationary economy

• Operating segment thresholds

• Basic and diluted earnings per share

• Accounting principles in interim reporting periods

• Business combinations

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. Not sure where to start in understanding IFRS? Start with IFRS Made Easy. Its practical guidance for understanding your day–to–day IFRS issues puts all the answers you need at your fingertips.