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Bragg, Steven M.

IFRS made easy / Steven M. Bragg. - Hoboken : Wiley c2011. - 266 p. : 24 cm.

Includes index.

Pt. 1. Revenue and expenses --
1. Revenue recognition --
2. Employee benefits --
3. Share-based payments --
4. Income taxes --
Pt. 2. Assets and liabilities --
5. Financial instruments --
6. Interests in join ventures --
7. Investments in associates --
8. Inventory --
9. Property, plant, and equipment --
10. Intangible assets --
11. Asset impairment --
12. Provisions and contingencies --
Pt. 3. The financial statement --
13. Financial statement presentation --
14. Consolidated and separate financial statements --
15. Related party disclosures --
16. Events after the reporting period --
17. Financial reporting in hyperinflationary economies --
Pt. 4. Public company reporting --
18. Operating segments --
19. Earing per share --
20. Interim financial reporting --
Pt. 5. Broad 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 rates changes --
25. Leases.

Provides complete, easy navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples.

ISBN: 9780470890707

Subjects--Topical Terms:
Accounting
International business enterprises--Accounting

Dewey Class. No.: 657