The Vest Pocket Guide to IFRS

As convergence begins, quick answers are needed. The number one issue with IFRS today is the unknown impact it will have on various issues. For these questions, often a quick answer is all that is required – and is often preferred.

Spis treści:
About the Author.
What This Book Will Do for You.
Part 1 The Financial Statements.
1 Financial Statements Presentation.
2 Consolidated and Separate Financial Statements.
3 Operating Segments.
4 Earnings per Share.
5 Interim Financial Reporting.
6 Related Party Disclosures.
7 Events After the Reporting Period.
8 Financial Reporting in Hyperinflationary Economies.
Part 2 Assets and Liabilities.
9 Investment Property.
10 Interests in Joint Ventures.
11 Investments in Associates.
12 Inventory.
13 Property, Plant, and Equipment.
14 Intangible Assets.
15 Asset Impairment.
16 Provisions and Contingencies.
Part 3 Revenue and Expenses.
17 Revenue Recognition.
18 Employee Benefits.
19 Share–Based Payments.
20 Income Taxes.
Part 4 Special Transactions.
21 Business Combinations.
22 Changes in Accounting Policies, Estimates and Errors.
23 Discontinued Operations and Non–Current Assets Held for Sale.
24 Effects of Foreign Exchange Rate Changes.
25 Financial Instruments: Recognition and Measurement.
26 Financial Statements Presentation.
27 Government Grants.
28 Insurance Contracts.
29 Leases.
30 Mineral Resources Exploration and Evaluation.
31 Retirement Benefit Plans.
Index.