Efnisyfirlit

• About the Author
• Author’s Acknowledgements
• Dedications
• Contents at a Glance
• Table of Contents
• Introduction
  • About This Book
  • Conventions Used in This Book
  • What You’re Not to Read
  • Foolish Assumptions
  • How This Book Is Organised
  • Icons Used in This Book
  • Where to Go from Here
• Part I: Concepts and Basic Standards
  • Chapter 1: Introducing IFRS
    • Creating and Amending the Standards
    • Spreading IFRS Worldwide
    • Dealing With the Numbers: The IFRS Financial Statements
  • Chapter 2: Getting to Grips with Some Basic IFRS
    • Finding Out Where the Money Has Gone in the Statement of Cash Flows
    • Coming Up with Appropriate Accounting Policies
    • Putting Mistakes Right
    • Dealing With Events After the Reporting Period
  • Chapter 3: Taking the Plunge: Adopting IFRS for the First Time
    • Checking That Your Accounting Policies Fit with IFRS
    • Preparing and Adjusting Your Opening Statement of Financial Position
    • Getting Away with Some Exemptions
    • Ensuring that Your First Financial Statements Comply with IFRS
• Part II: Looking at the Key Components of Financial Statements
  • Chapter 4: Accounting for Assets
    • Defining an Asset
    • Understanding Accounting Treatments for Assets
    • Looking at Everyday Assets: Inventories, Work-in-Progress and Non-Current Assets
  • Chapter 5: Looking at Assets You Don’t See Every Day
    • Constructing Your Own Assets
    • Receiving Grants for Assets
    • Accounting for Financial Assets
    • Dealing with an Impaired Asset
  • Chapter 6: Accounting for Liabilities
    • Defining a Liability
    • Recognising a Liability in the Financial Statements
    • Taking a Close Look at Trade Payables
    • Exploring Operating and Finance Leases
    • Getting to Grips with Income Taxes
  • Chapter 7: Examining Liabilities You Don’t See Every Day
    • Considering Provisions and Contingencies
    • Exploring Financial Liabilities
    • Handling Employee Benefits
  • Chapter 8: Accounting for Revenue
    • Timing of Revenue
    • Taking a Close Look at Revenue Recognition Rules
  • Chapter 9: Accounting for Equity
    • Issuing and Accounting for Share Capital: The Basics
    • Issuing Shares at a Premium
    • Dealing with Share-Based Payments
    • Understanding Retained Earnings
    • Revaluing Non-Current Assets
• Part III: Consolidating and Investing
  • Chapter 10: Getting Your Head Around the Basics of Consolidation
    • Knowing the Objectives of Consolidated Financial Statements
    • Creating Separate Financial Statements
    • Group Accounting: The Fundamentals
  • Chapter 11: Getting to Grips with More Complex Consolidation Issues
    • Disposing of a Subsidiary
    • Accounting for Changes in Ownership
    • Accounting for Goodwill
    • Dealing with Deemed Disposals
    • Handling Step Acquisitions
  • Chapter 12: Tackling Associates
    • Defining an Associate in IFRS
    • Understanding Significant Influence
    • Using Equity Accounting
    • Presenting Associates in the Financial Statements
  • Chapter 13: Juggling Joint Ventures
    • Understanding a Joint Venture
    • Accounting for Joint Ventures
    • Keeping Up with New Developments in the Accounting Standard
• Part IV: Disclosing Information in the Financial Statements
  • Chapter 14: Reporting Related Parties
    • Understanding Related Parties
    • Considering Close Family
    • Dealing with Post-Employment Benefit Plans
    • Disclosing Related Party Transactions
  • Chapter 15: Skilfully Segmenting Information
    • Understanding the Basics of Segmental Information
    • Identifying and Aggregating Reportable Segments
    • Restating Comparative Segments
    • Disclosing Information About Segments in the Financial Statements
  • Chapter 16: Easing into Earnings per Share
    • Calculating Basic Earnings per Share
    • Understanding Weighted Average Number of Shares
    • Making Rights Issues
    • Boning Up on Bonus Issues
    • Calculating Diluted Earnings per Share
    • Presenting Earnings per Share in the Financial Statements
• Part V: The Part of Tens
  • Chapter 17: Ten Pitfalls to Avoid
    • Reporting Incorrect Transactions with Related Parties
    • Treating Accounting Policy Changes Incorrectly
    • Disclosing Inappropriate Accounting Policies
    • Neglecting to Ensure That the Numbers Balance
    • Forgetting to Disclose Items Separately in the Statement of Comprehensive Income
    • Failing to Split Non-Current Liabilities
    • Getting into a Muddle with Deferred Tax Assets
    • Forgetting the Statement of Cash Flows
    • Incorrectly Claiming Audit Exemption
    • Mistaking When to Amortise Goodwill
  • Chapter 18: Ten Disclosure Requirements Under IFRS
    • Non-Current Tangible Assets
    • Non-Current Intangible Assets (Goodwill)
    • Prior-Period Adjustments
    • Assets That You’ve Held for Sale
    • Inventories and Work-in-Progress
    • Construction Contracts
    • Employee Benefits
    • Share-based Payment Transactions
    • Provisions and Contingencies
    • Business Combinations
  • Chapter 19: Ten Future Developments in IFRS
    • Overhauling the Financial Instruments Standards
    • Changing Fair Value Measurements
    • Re-jigging Consolidated Financial Statements
    • Revising How You Present Financial Statements
    • Leasing: The Future
    • Transforming Revenue Recognition
    • Overhauling Joint Ventures
    • Revising IAS 19
    • Understanding Changes in Insurance Contracts
    • Including a Bit of Flexibility in IAS 12
• Appendixes
  • Appendix A: Sources of Guidance
    • On the Web
    • More Books on IFRS
  • Appendix B: IFRS for SMEs
    • Understanding the Need for IFRS for SMEs
    • Seeing the Scope of IFRS for SMEs
    • Knowing What IFRS for SMEs Doesn’t Cover
    • Summarising the Main Differences between IFRS for SMEs and Full IFRS
  • Appendix C: Glossary
• Index

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