The Vest Pocket Guide to IFRS

What This Book Will Do for You.

PART 1 THE FINANCIAL STATEMENTS.

One: Financial Statements Presentation.

Two: Consolidated and Separate Financial Statements.

Three: Operating Segments.

Four: Earnings per Share.

Five: Interim Financial Reporting.

Six: Related Party Disclosures.

Seven: Events after the Reporting Period.

Eight: Financial Reporting in Hyperinflationary Economies.

PART 2 ASSETS AND LIABILITIES.

Nine: Investment Property.

Ten: Interests in Joint Ventures.

Eleven: Investments in Associates.

Twelve: Inventory.

Thirteen: Property, Plant, and Equipment.

Fourteen: Intangible Assets.

Fifteen: Asset Impairment.

Sixteen: Provisions and Contingencies.

PART 3 REVENUE AND EXPENSES.

Seventeen: Revenue Recognition.

Eighteen: Employee Benefits.

Nineteen: Share-Based Payments.

Twenty: Income Taxes.

PART 4 SPECIAL TRANSACTIONS.

Twenty-One: Business Combinations.

Twenty-Two: Changes in Accounting Policies, Estimates, and Errors.

Twenty-Three: Discontinued Operations and Noncurrent Assets Held for Sale.

Twenty-Four: Effects of Foreign Exchange Rate Changes.

Twenty-Five: Financial Instruments: Recognition and Measurement.

Twenty-Six: Financial Instruments: Presentation.

Twenty-Seven: Government Grants.

Twenty-Eight: Insurance Contracts.

Twenty-Nine: Leases.

Thirty: Mineral Resources Exploration and Evaluation.

Thirty-One: Retirement Benefit Plans.

Index.