IFRS For Dummies
Autor Steven Collingsen Limba Engleză Paperback – 21 mai 2012
IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time.
In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more.
- Covers what to do if you're applying IFRS for the first time
- Explains complicated material in plain English
- Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting
If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.
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Specificații
ISBN-10: 1119963087
Pagini: 416
Ilustrații: Illustrations
Dimensiuni: 191 x 235 x 23 mm
Greutate: 0.76 kg
Ediția:0002
Editura: JOHN WILEY & SONS INC
Locul publicării:Chichester, United Kingdom
Public țintă
Primary market
Accounting students and trainees, accountants, financial controllers.Secondary market
Readers of financial statements.Notă biografică
Cuprins
Introduction 1
Part I: Concepts and Basic Standards 7
Chapter 1: Introducing IFRS 9
Chapter 2: Getting to Grips with Some Basic IFRS 27
Chapter 3: Taking the Plunge: Adopting IFRS for the First Time 51
Part II: Looking at the Key Components of Financial Statements 69
Chapter 4: Accounting for Assets 71
Chapter 5: Looking at Assets You Don't See Every Day 95
Chapter 6: Accounting for Liabilities 117
Chapter 7: Examining Liabilities You Don't See Every Day 141
Chapter 8: Accounting for Revenue 161
Chapter 9: Accounting for Equity 179
Part III: Consolidating and Investing 201
Chapter 10: Getting Your Head Around the Basics of Consolidation 203
Chapter 11: Getting to Grips with More Complex Consolidation Issues 217
Chapter 12: Tackling Associates 239
Chapter 13: Juggling Joint Ventures 257
Part IV: Disclosing Information in the Financial Statements 269
Chapter 14: Reporting Related Parties 271
Chapter 15: Skilfully Segmenting Information 289
Chapter 16: Easing into Earnings per Share 303
Part V: The Part of Tens 321
Chapter 17: Ten Pitfalls to Avoid 323
Chapter 18: Ten Disclosure Requirements Under IFRS 333
Chapter 19: Ten Future Developments in IFRS 343
Part VI: Appendixes 349
Appendix A: Sources of Guidance 351
Appendix B: IFRS for SMEs 357
Appendix C: Glossary 361
Index 365