IFRS Made Easy.
Title:
IFRS Made Easy.
Author:
Bragg, Steven M.
ISBN:
9781118003626
Personal Author:
Edition:
1st ed.
Physical Description:
1 online resource (282 pages)
Contents:
IFRS® MADE EASY -- Contents -- Preface -- About the Author -- PART ONE: REVENUE AND EXPENSES -- 1 REVENUE RECOGNITION -- 2 EMPLOYEE BENEFITS -- 3 SHARE-BASED PAYMENTS -- 4 INCOME TAXES -- PART TWO: 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 -- PART THREE: 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 -- PART FOUR: PUBLIC COMPANY REPORTING -- 18 OPERATING SEGMENTS -- 19 EARNINGS PER SHARE -- 20 INTERIM FINANCIAL REPORTING -- PART FIVE: 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 -- Index.
Abstract:
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.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Genre:
Electronic Access:
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