IFRS Made Easy

Front Cover
John Wiley & Sons, Dec 21, 2010 - Business & Economics - 290 pages
The definitive guide to all things IFRS

IFRS Made Easy provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This 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 any questions that arise.

  • Practical, plain -language explanation of the international financial accounting and reporting standards
  • Summarizes International Financial Reporting Standards
  • Liberally sprinkled with definitions and examples
  • Notes applicable IFRS source documents

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. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.

 

Selected pages

Contents

Chapter
17
Chapter
43
PropertyPlantandEquipment
103
InvestmentsinAssociates Inventory
117
Asset Impairment
129
Provisions and Contingencies
143
Financial Statements Presentation
153
Consolidated and Separate Financial Statements
169
Operating Segments
189
Earnings per Share
197
Interim Financial Reporting
205
Business Combinations
215
Changes in Accounting Policies Estimates and Errors
225
Discontinued Operations and NonCurrent Assets Held for Sale
233
Effects of Foreign Exchange Rate Changes
241
33
246

Related Party Disclosures
175
Events after the Reporting Period
179
17
183
Leases
247
43
261
Copyright

Other editions - View all

IFRS Made Easy
Steven M. Bragg
Limited preview - 2010
IFRS Made Easy
Steven M. Bragg
No preview available - 2011
IFRS Made Easy
Steven M. Bragg
No preview available - 2010

Common terms and phrases

accounting acquired acquisition activities additional adjustment allocated amortization apply assets and liabilities associate basis benefits calculation carrying amount cash flows changes classified Company completion comprehensive income continued contract cost customers deductible defined depreciation determine difference disclose DISCLOSURES discount earnings per share effect employee entity entity’s equity estimate Example exchange expected expense fair value financial asset financial statements foreign future gain or loss goodwill hedge held for sale increase incurred initial intangible asset interest interim inventory investment investor issued joint venture lease liability material measure method obligation occurs operations parent party payment present value prior production profit or loss provision purchase receivable recognition recognize record remaining reporting period restate revaluation revenue reversal segment sell separately settled share significant statements subsidiary taxable temporary difference tion transaction unit vesting

About the author (2010)

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 forty 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.

Bibliographic information

TitleIFRS Made Easy
AuthorSteven M. Bragg
PublisherJohn Wiley & Sons, 2010
ISBN0470890703, 9780470890707
Length290 pages
Subjects ›  › 

Business & Economics / Accounting / General
Business & Economics / International / Accounting
Business & Economics / International / General
  
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