The Vest Pocket Guide to IFRS
Автор: Steven M. Bragg
Год издания: 2010Количество страниц: 416
Get quick answers to all your IFRS questions
Presenting a question–and–answer format for the most common accounting problems arising from specific IFRS topics, The Vest Pocket Guide to IFRS provides complete, easy–to–navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples.
This reliable reference tool goes anywhere you go?to a client?s office, on a business trip, or to an important lunch meeting, with on–the–spot answers to questions such as:
What are the thresholds for segment reporting?
How do I restate financial results in a hyperinflationary economy?
How do I recognize intangible assets?
What is a provision, and when do I recognize it?
How do I account for a business combination?
How do I determine an entity?s functional currency, and how do I report transactions in that currency?
And much more!
Packed with practical techniques and rules of thumb for understanding the day–to–day IFRS issues every accountant, controller, or CFO is sure to face, The Vest Pocket Guide to IFRS is the handy pocket problem–solver that gives you the helpful information you want right now, in the quick–reference format you need.
The Fast–Reference Problem Solver for Executives and Accountants
Summarized IFRS answers
Covers all major standards
Hundreds of supporting examples
Financial statement presentation and consolidation
Includes asset impairment, business combinations, and revenue recognition
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