The vest pocket guide to IFRS / Steven M. Bragg.

Format:

Book

Author/Creator:

Bragg, Steven M.

Language:

English

Subjects (All):

Financial statements--Standards--Handbooks, manuals, etc.

Financial statements.

Accounting--Standards--Handbooks, manuals, etc.

Accounting.

Physical Description:

1 online resource (415 p.)

Edition:

3rd ed.

Place of Publication:

Hoboken, N.J. : John Wiley & Sons, c2010.

Language Note:

English

Summary:

Quick answers to your IFRS questions Presented in a question and answer format, The Vest Pocket IFRS provides a brief explanation of each IFRS topic, the issues involved, and the solution. Coverage includes calculations, journal entries, flowcharts outlining various options, footnotes disclosures, and brief examples.Provides quick answers to specific questions in a Q & A format Focuses on the most common accounting problems arising from a particular IFRS topicCalculations, footnotes disclosures, and brief examples are providedOther titles by Bragg: The Ve

Contents:

The Vest Pocket Guide to IFRS; CONTENTS; ABOUT THE AUTHOR; WHAT THIS BOOK WILL DO FOR YOU; PART I: THE FINANCIAL STATEMENTS; CHAPTER 1: FINANCIAL STATEMENTS PRESENTATION; CHAPTER 2: CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS; CHAPTER 3: OPERATING SEGMENTS; CHAPTER 4: EARNINGS PER SHARE; CHAPTER 5: INTERIM FINANCIAL REPORTING; CHAPTER 6: RELATED PARTY DISCLOSURES; CHAPTER 7: EVENTS AFTER THE REPORTING PERIOD; CHAPTER 8: FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES; PART II: ASSETS AND LIABILITIES; CHAPTER 9: INVESTMENT PROPERTY; CHAPTER 10: INTERESTS IN JOINT VENTURES

CHAPTER 11: INVESTMENTS IN ASSOCIATESCHAPTER 12: INVENTORY; CHAPTER 13: PROPERTY, PLANT, AND EQUIPMENT; CHAPTER 14: INTANGIBLE ASSETS; CHAPTER 15: ASSET IMPAIRMENT; CHAPTER 16: PROVISIONS AND CONTINGENCIES; PART III: REVENUE AND EXPENSES; CHAPTER 17: REVENUE RECOGNITION; CHAPTER 18: EMPLOYEE BENEFITS; CHAPTER 19: SHARE-BASED PAYMENTS; CHAPTER 20: INCOME TAXES; PART IV: SPECIAL TRANSACTIONS; CHAPTER 21: BUSINESS COMBINATIONS; CHAPTER 22: CHANGES IN ACCOUNTING POLICIES, ESTIMATES, AND ERRORS; CHAPTER 23: DISCONTINUED OPERATIONS AND NONCURRENT ASSETS HELD FOR SALE

CHAPTER 24: EFFECTS OF FOREIGN EXCHANGE RATE CHANGESCHAPTER 25: FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT; CHAPTER 26: FINANCIAL INSTRUMENTS: PRESENTATION; CHAPTER 27: GOVERNMENT GRANTS; CHAPTER 28: INSURANCE CONTRACTS; CHAPTER 29: LEASES; CHAPTER 30: MINERAL RESOURCES EXPLORATION AND EVALUATION; CHAPTER 31: RETIREMENT BENEFIT PLANS; INDEX

Notes:

Includes index.

ISBN:

9786612654107

9780470885642

0470885645

9781282654105

1282654101

9780470885475

0470885475

9780470885635

0470885637

OCLC:

654104815