The Vest Pocket Guide to IFRS
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 topic
- Calculations, footnotes disclosures, and brief examples are provided
- Other titles by Bragg: The Vest Pocket Controller, Accounting Best Practies, Sixth Edition, and Just-in-Time Accounting, Third Edition
The first book of its kind to answer IFRS issues on the spot, The Vest Pocket IFRS gives you the quick, specific IFRS answers you need right now.
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.
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.
Thirty: Mineral Resources Exploration and Evaluation.
Thirty-One: Retirement Benefit Plans.