The Vest Pocket Guide to IFRS

3. Auflage 2010
ISBN: 978-0-470-61947-6
Verlag: John Wiley & Sons

Buch, Englisch, 416 Seiten, Format (B × H): 102 mm x 215 mm, Gewicht: 327 g

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 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.

Autoren/Hrsg.

Bragg, Steven M.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Steuerrecht Bilanz- und Bilanzsteuerrecht, Rechnungslegung, Betriebliches Steuerwesen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Inhaltsverzeichnis

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.

Über Autor(innen)

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.