The easy way to get a grip on International Reporting StandardsIFRS 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 IRFS 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 timeExplains complicated material in plain EnglishHelps you make sense of this principles-based set of standards that establish broad rules for financial reportingIf you're an accountant, student, or trainee in need of accessible information on IRFS, this hands-on, friendly guide has you covered. INDICE: Introduction 1Part I: Concepts and Basic Standards 7Chapter 1: Introducing IFRS 9Chapter 2: Getting to Grips with Some Basic IFRS 27Chapter 3: Taking the Plunge: Adopting IFRS for the First Time 51Part II: Looking at the Key Components of Financial Statements 69Chapter 4: Accounting for Assets 71Chapter 5: Looking at Assets You Don€™t See Every Day 95Chapter 6: Accounting forLiabilities 117Chapter 7: Examining Liabilities You Don't See Every Day 141Chapter 8: Accounting for Revenue 161Chapter 9: Accounting for Equity 179Part III: Consolidating and Investing 201Chapter 10: Getting Your Head Around the Basics of Consolidation 203Chapter 11: Getting to Grips with More Complex Consolidation Issues 217Chapter 12: Tackling Associates 239Chapter 13: Juggling JointVentures 257Part IV: Disclosing Information in the Financial Statements 269Chapter 14: Reporting Related Parties 271Chapter 15: Skilfully Segmenting Information 289Chapter 16: Easing into Earnings per Share 303Part V: The Part of Tens 321Chapter 17: Ten Pitfalls to Avoid 323Chapter 18: Ten Disclosure Requirements Under IFRS 333Chapter 19: Ten Future Developments in IFRS 343Part VI: Appendixes 349Appendix A: Sources of Guidance 351Appendix B: IFRS for SMEs 357Appendix C: Glossary 361Index 365
- ISBN: 978-1-119-96308-0
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 404
- Fecha Publicación: 20/04/2012
- Nº Volúmenes: 1
- Idioma: Inglés