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The Vest Pocket Guide to IFRS

توضیحات

Get quick answers to all your IFRS questions

Presenting a question-and-answer format for the most common accounting problems arising from specific IFRS topics, The Vest Pocket Guide to IFRS provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples.

This reliable 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 questions such as:

  • What are the thresholds for segment reporting?
  • How do I restate financial results in a hyperinflationary economy?
  • How do I recognize intangible assets?
  • What is a provision, and when do I recognize it?
  • How do I account for a business combination?
  • How do I determine an entity's functional currency, and how do I report transactions in that currency?
  • And much more!

Packed with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller, or CFO is sure to face, The Vest Pocket Guide to IFRS is the handy pocket problem-solver that gives you the helpful information you want right now, in the quick-reference format you need.


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 thirty 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.
About the Author.

What This Book Will Do for You.

PART 1 THE FINANCIAL STATEMENTS.

One: Financial Statements Presentation.

Two: Consolidated and Separate Financial Statements.

Three: Operating Segments.

Four: Earnings per Share.

Five: Interim Financial Reporting.

Six: Related Party Disclosures.

Seven: Events after the Reporting Period.

Eight: Financial Reporting in Hyperinflationary Economies.

PART 2 ASSETS AND LIABILITIES.

Nine: Investment Property.

Ten: Interests in Joint Ventures.

Eleven: Investments in Associates.

Twelve: Inventory.

Thirteen: Property, Plant, and Equipment.

Fourteen: Intangible Assets.

Fifteen: Asset Impairment.

Sixteen: Provisions and Contingencies.

PART 3 REVENUE AND EXPENSES.

Seventeen: Revenue Recognition.

Eighteen: Employee Benefits.

Nineteen: Share-Based Payments.

Twenty: Income Taxes.

PART 4 SPECIAL TRANSACTIONS.

Twenty-One: Business Combinations.

Twenty-Two: Changes in Accounting Policies, Estimates, and Errors.

Twenty-Three: Discontinued Operations and Noncurrent Assets Held for Sale.

Twenty-Four: Effects of Foreign Exchange Rate Changes.

Twenty-Five: Financial Instruments: Recognition and Measurement.

Twenty-Six: Financial Instruments: Presentation.

Twenty-Seven: Government Grants.

Twenty-Eight: Insurance Contracts.

Twenty-Nine: Leases.

Thirty: Mineral Resources Exploration and Evaluation.

Thirty-One: Retirement Benefit Plans.

Index.