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内容简介:
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.
书籍目录:
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.
作者介绍:
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.
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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.
书籍介绍
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.
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