TY  - BOOK
AU  - Bragg,Steven M.
TI  - IFRS made easy
SN  - 9780470890707
U1  - 657 
PY  - 2011///
CY  - Hoboken
PB  - Wiley
KW  - Accounting
KW  - International business enterprises
N1  - 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
N2  - Provides complete, easy navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples.
ER  -