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.
विषयसूची
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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Steve Collings is Audit and Technical Director for Leavitt Walmsley Associates Ltd. Steve has written extensively for Accounting WEB.co.uk and is the author of Interpretation and Application of International Standards on Auditing, also published by Wiley. In 2011, Steve was named Accounting Technician of the Year at the British Accountancy Awards.
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