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IFRS Made Easy

ISBN: 978-0-470-89070-7
Hardcover
290 pages
December 2010
List Price: US $55.00
Government Price: US $28.05
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IFRS Made Easy (0470890703) cover image
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Preface vii

About the Author ix

PART I – REVENUE AND EXPENSES

Chapter 1 Revenue Recognition 3

Chapter 2 Employee Benefits 17

Chapter 3 Share-Based Payments 33

Chapter 4 Income Taxes 43

PART II – ASSETS AND LIABILITIES

Chapter 5 Financial Instruments 61

Chapter 6 Interests in Joint Ventures 81

Chapter 7 Investments in Associates 87

Chapter 8 Inventory 93

Chapter 9 Property, Plant, and Equipment 103

Chapter 10 Intangible Assets 117

Chapter 11 Asset Impairment 129

Chapter 12 Provisions and Contingencies 143

PART III – THE FINANCIAL STATEMENTS

Chapter 13 Financial Statements Presentation 153

Chapter 14 Consolidated and Separate Financial Statements 169

Chapter 15 Related Party Disclosures 175

Chapter 16 Events after the Reporting Period 179

Chapter 17 Financial Reporting in Hyperinflationary Economies 183

PART IV – PUBLIC COMPANY REPORTING

Chapter 18 Operating Segments 189

Chapter 19 Earnings per Share 197

Chapter 20 Interim Financial Reporting 205

PART V – BROAD TRANSACTIONS

Chapter 21 Business Combinations 215

Chapter 22 Changes in Accounting Policies, Estimates, and Errors 225

Chapter 23 Discontinued Operations and Non-Current Assets Held for Sale 233

Chapter 24 Effects of Foreign Exchange Rate Changes 241

Chapter 25 Leases 247

Index 261

 

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