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Collings, Steven
IFRS For Dummies

2. Auflage März 2012
25,90 Euro
2012. 404 Seiten, Softcover
ISBN 978-1-119-96308-0 - John Wiley & Sons

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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.

Aus dem Inhalt
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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