{"product_id":"ifrs-made-easy-isbn-9780470890707","title":"IFRS Made Easy","description":"\u003cb\u003eThe definitive guide to all things IFRS\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eIFRS Made Easy\u003c\/i\u003e provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This 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 any questions that arise.\u003c\/p\u003e \u003cul\u003e \u003cli\u003ePractical, plain -language explanation of the international financial accounting and reporting standards\u003c\/li\u003e \u003cli\u003eSummarizes International Financial Reporting Standards\u003c\/li\u003e \u003cli\u003eLiberally sprinkled with definitions and examples\u003c\/li\u003e \u003cli\u003eNotes applicable IFRS source documents\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten for every company struggling with the impact of convergence, \u003ci\u003eIFRS Made Easy\u003c\/i\u003e clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.\u003c\/p\u003e \u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eAbout the Author ix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I – REVENUE AND EXPENSES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 1 Revenue Recognition 3\u003c\/p\u003e \u003cp\u003eChapter 2 Employee Benefits 17\u003c\/p\u003e \u003cp\u003eChapter 3 Share-Based Payments 33\u003c\/p\u003e \u003cp\u003eChapter 4 Income Taxes 43\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II – ASSETS AND LIABILITIES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 5 Financial Instruments 61\u003c\/p\u003e \u003cp\u003eChapter 6 Interests in Joint Ventures 81\u003c\/p\u003e \u003cp\u003eChapter 7 Investments in Associates 87\u003c\/p\u003e \u003cp\u003eChapter 8 Inventory 93\u003c\/p\u003e \u003cp\u003eChapter 9 Property, Plant, and Equipment 103\u003c\/p\u003e \u003cp\u003eChapter 10 Intangible Assets 117\u003c\/p\u003e \u003cp\u003eChapter 11 Asset Impairment 129\u003c\/p\u003e \u003cp\u003eChapter 12 Provisions and Contingencies 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III – THE FINANCIAL STATEMENTS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 13 Financial Statements Presentation 153\u003c\/p\u003e \u003cp\u003eChapter 14 Consolidated and Separate Financial Statements 169\u003c\/p\u003e \u003cp\u003eChapter 15 Related Party Disclosures 175\u003c\/p\u003e \u003cp\u003eChapter 16 Events after the Reporting Period 179\u003c\/p\u003e \u003cp\u003eChapter 17 Financial Reporting in Hyperinflationary Economies 183\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART IV – PUBLIC COMPANY REPORTING\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 18 Operating Segments 189\u003c\/p\u003e \u003cp\u003eChapter 19 Earnings per Share 197\u003c\/p\u003e \u003cp\u003eChapter 20 Interim Financial Reporting 205\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART V – BROAD TRANSACTIONS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 21 Business Combinations 215\u003c\/p\u003e \u003cp\u003eChapter 22 Changes in Accounting Policies, Estimates, and Errors 225\u003c\/p\u003e \u003cp\u003eChapter 23 Discontinued Operations and Non-Current Assets Held for Sale 233\u003c\/p\u003e \u003cp\u003eChapter 24 Effects of Foreign Exchange Rate Changes 241\u003c\/p\u003e \u003cp\u003eChapter 25 Leases 247\u003c\/p\u003e \u003cp\u003eIndex 261\u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e\t\t\t \u003c\/p\u003e\u003cp\u003e\u003cb\u003eSTEVEN M. BRAGG, CPA,\u003c\/b\u003e has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst \u0026amp; 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.   \u003c\/p\u003e\u003cp\u003eTHE DEFINITIVE GUIDE TO \u003cb\u003eALL THINGS IFRS\u003csup\u003e®\u003c\/sup\u003e\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eInternational Financial Reporting Standards (IFRS) have been adopted by over 120 nations, with U.S. adoption of IFRS\u003csup\u003e®\u003c\/sup\u003e slated for 2016. While convergence to IFRS\u003csup\u003e®\u003c\/sup\u003e appears to be inevitable, most companies have not even begun the process. Practical, with plain-language explanations, \u003ci\u003eIFRS\u003csup\u003e®\u003c\/sup\u003e Made Easy\u003c\/i\u003e provides an easy-to-follow, nontechnical reference for accountants, controllers, and CFOs. \u003c\/p\u003e\u003cp\u003eClarifying IFRS\u003csup\u003e®\u003c\/sup\u003e in simple terms, author and renowned accounting leader Steven Bragg provides guidance for the most common accounting issues arising from international financial reporting standards on topics including: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eRevenue recognition rules\u003c\/li\u003e \u003cli\u003eDefined benefit and defined contribution pension plans\u003c\/li\u003e \u003cli\u003ePayments based on an entity's share price\u003c\/li\u003e \u003cli\u003eDeferred tax assets and liabilities\u003c\/li\u003e \u003cli\u003eCash flow hedges and fair value hedges\u003c\/li\u003e \u003cli\u003eInvestments in associates and joint ventures\u003c\/li\u003e \u003cli\u003eInventory revaluations\u003c\/li\u003e \u003cli\u003eFair value adjustments for property, plant, and equipment\u003c\/li\u003e \u003cli\u003eAsset impairment\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eHow will IFRS\u003csup\u003e®\u003c\/sup\u003e impact your company? How will you need to account for various specific items? How can you report on special situations? If you want nutsandbolts answers to questions like these without overcomplicated explanations, \u003ci\u003eIFRS\u003csup\u003e®\u003c\/sup\u003e Made Easy\u003c\/i\u003e is for you, providing the solid framework you need to fully prepare for IFRS\u003csup\u003e®\u003c\/sup\u003e conversion.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989400731877,"sku":"NP9780470890707","price":55.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470890707.jpg?v=1761783969","url":"https:\/\/k12savings.com\/products\/ifrs-made-easy-isbn-9780470890707","provider":"K12savings","version":"1.0","type":"link"}