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IFRS For Dummies (1119963087) cover image

IFRS For Dummies

ISBN: 978-1-119-96308-0
Paperback
404 pages
May 2012
US $26.99 Add to Cart

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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

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