IFRS Made Easy provides complete, easy–to–navigate coverage of all International Financial Reporting Standards (IFRS) with concise explanations and hundreds of supporting examples.
Filled with practical techniques, this reference tool provides on–the–spot, plain–English answers to IFRS issues, including:
The proper structure of financial statements
Disclosures for related party transactions
Financial restatements in a hyperinflationary economy
Operating segment thresholds
Basic and diluted earnings per share
Accounting principles in interim reporting periods
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. Not sure where to start in understanding IFRS? Start with IFRS Made Easy. Its practical guidance for understanding your day–to–day IFRS issues puts all the answers you need at your fingertips.
About the Author.
PART I REVENUE AND EXPENSES.
Chapter 1 Revenue Recognition.
Chapter 2 Employee Benefits.
Chapter 3 Share–Based Payments.
Chapter 4 Income Taxes.
PART II ASSETS AND LIABILITIES.
Chapter 5 Financial Instruments.
Chapter 6 Interests in Joint Ventures.
Chapter 7 Investments in Associates.
Chapter 8 Inventory.
Chapter 9 Property, Plant, and Equipment.
Chapter 10 Intangible Assets.
Chapter 11 Asset Impairment.
Chapter 12 Provisions and Contingencies.
PART III THE FINANCIAL STATEMENTS.
Chapter 13 Financial Statements Presentation.
Chapter 14 Consolidated and Separate Financial Statements.
Chapter 15 Related Party Disclosures.
Chapter 16 Events after the Reporting Period.
Chapter 17 Financial Reporting in Hyperinflationary Economies.
PART IV PUBLIC COMPANY REPORTING.
Chapter 18 Operating Segments.
Chapter 19 Earnings per Share.
Chapter 20 Interim Financial Reporting.
PART V BROAD TRANSACTIONS.
Chapter 21 Business Combinations.
Chapter 22 Changes in Accounting Policies, Estimates, and Errors.
Chapter 23 Discontinued Operations and Non–Current Assets Held for Sale.
Chapter 24 Effects of Foreign Exchange Rate Changes.
Chapter 25 Leases.