| Description |
1 online resource |
| Series |
--For dummies |
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--For dummies.
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| Contents |
IFRS For Dummies®; 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. |
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Finding Out Where the Money Has Gone in the Statement of Cash FlowsComing 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. |
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Understanding Accounting Treatments for AssetsLooking 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. |
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Considering Provisions and ContingenciesExploring 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. |
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Creating Separate Financial StatementsGroup 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. |
| Note |
Keeping Up with New Developments in the Accounting Standard. |
| Summary |
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 mu. |
| Subject |
Financial statements.
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Financial statements |
| Genre |
Handbook |
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handbooks.
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Handbooks and manuals
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Handbooks and manuals.
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Guides et manuels.
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| Other Form: |
Print version: Collings, Steven. IFRS For Dummies. Hoboken : John Wiley & Sons, ©2012 9781119963080 (OCoLC)772971754 |
| ISBN |
9781119966524 (electronic bk.) |
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1119966523 (electronic bk.) |
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9781119966531 (electronic bk.) |
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1119966531 (electronic bk.) |
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