IFRS Made Easy

Preface.

About the Author.

PART I REVENUE AND EXPENSES.

Chapter 1 Revenue Recognition.

Chapter 2 Employee Benefits.

Chapter 3 Share-Based Payments.

Chapter 4 Income Taxes.

PART II ASSETS AND LIABILITIES.

Chapter 5 Financial Instruments.

Chapter 6 Interests in Joint Ventures.

Chapter 7 Investments in Associates.

Chapter 8 Inventory.

Chapter 9 Property, Plant, and Equipment.

Chapter 10 Intangible Assets.

Chapter 11 Asset Impairment.

Chapter 12 Provisions and Contingencies.

PART III THE FINANCIAL STATEMENTS.

Chapter 13 Financial Statements Presentation.

Chapter 14 Consolidated and Separate Financial Statements.

Chapter 15 Related Party Disclosures.

Chapter 16 Events after the Reporting Period.

Chapter 17 Financial Reporting in Hyperinflationary Economies.

PART IV PUBLIC COMPANY REPORTING.

Chapter 18 Operating Segments.

Chapter 19 Earnings per Share.

Chapter 20 Interim Financial Reporting.

PART V BROAD TRANSACTIONS.

Chapter 21 Business Combinations.

Chapter 22 Changes in Accounting Policies, Estimates, and Errors.

Chapter 23 Discontinued Operations and Non-Current Assets Held for Sale.

Chapter 24 Effects of Foreign Exchange Rate Changes.

Chapter 25 Leases.

Index.

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.