Steven Collings

IFRS For Dummies (eBook, ePUB)

• Format: ePub

Produktbeschreibung

The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. * Covers what to do if you're applying IFRS for the first time * Explains complicated material in plain English * Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 400
• Erscheinungstermin: 15. März 2012
• Englisch
• ISBN-13: 9781119966531
• Artikelnr.: 38266142

Autorenporträt

Steve Collings is Audit and Technical Director for Leavitt Walmsley Associates Ltd. Steve has written extensively for AccountingWEB.co.uk and is the author of Interpretation and Application of International Standards on Auditing, also published by Wiley. In 2011, Steve was named Accounting Technician of the Year at the British Accountancy Awards.

Inhaltsangabe

Introduction 1 Part I: Concepts and Basic Standards 7 Chapter 1:
Introducing IFRS 9 Chapter 2: Getting to Grips with Some Basic IFRS 27
Chapter 3: Taking the Plunge: Adopting IFRS for the First Time 51 Part II:
Looking at the Key Components of Financial Statements 69 Chapter 4:
Accounting for Assets 71 Chapter 5: Looking at Assets You Don't See Every
Day 95 Chapter 6: Accounting for Liabilities 117 Chapter 7: Examining
Liabilities You Don't See Every Day 141 Chapter 8: Accounting for Revenue
161 Chapter 9: Accounting for Equity 179 Part III: Consolidating and
Investing 201 Chapter 10: Getting Your Head Around the Basics of
Consolidation 203 Chapter 11: Getting to Grips with More Complex
Consolidation Issues 217 Chapter 12: Tackling Associates 239 Chapter 13:
Juggling Joint Ventures 257 Part IV: Disclosing Information in the
Financial Statements 269 Chapter 14: Reporting Related Parties 271 Chapter
15: Skilfully Segmenting Information 289 Chapter 16: Easing into Earnings
per Share 303 Part V: The Part of Tens 321 Chapter 17: Ten Pitfalls to
Avoid 323 Chapter 18: Ten Disclosure Requirements Under IFRS 333 Chapter
19: Ten Future Developments in IFRS 343 Part VI: Appendixes 349 Appendix A:
Sources of Guidance 351 Appendix B: IFRS for SMEs 357 Appendix C: Glossary
361 Index 365