IFRS For Dummies

Höfundur: Steven Collings
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IFRS For Dummies

Rafræn sending. Upplýsingar verða sendar á netfangið þitt eftir kaup
Rafbók til eignar. Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt. Útgáfa: 2

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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