IFRS Guidebook: 2020 Edition

Author: Steven Bragg


Book Description
International Financial Reporting Standards (IFRS) are used as the basis for financial reporting. The original IFRS documents are lengthy and difficult to research. The IFRS Guidebook solves this problem by condensing the key elements of IFRS into a single volume. This book describes the key elements of each accounting topic, how accounting information is to be disclosed, and where to look in the IFRS source documents for additional information. The text contains hundreds of practical examples that show how to apply IFRS to real-world situations, as well as sample journal entries and usage tips. In short, the IFRS Guidebook serves as a handy reference for accountants who need quick answers to difficult problems. [433 pages]

Table of Contents

Part I - Presentation of Financial Information
Chapter 1. Introduction
Chapter 2. Presentation of Financial Statements
Chapter 3. Statement of Cash Flows
Chapter 4. Consolidated and Separate Financial Statements
Chapter 5. Accounting Policies, Estimate Changes and Errors
Chapter 6. Financial Reporting in Hyperinflationary Economies
Chapter 7. Earnings per Share
Chapter 8. Interim Financial Reporting
Chapter 9. Operating Segments

Part II - Assets, Liabilities, and Equity
Chapter 10. Joint Arrangements
Chapter 11. Investments in Associates and Joint Ventures
Chapter 12. Disclosure of Interests in Other Entities
Chapter 13. Inventories
Chapter 14. Property, Plant, and Equipment
Chapter 15. Intangible Assets
Chapter 16. Investment Property
Chapter 17. Impairment of Assets
Chapter 18. Assets Held for Sale and Discontinued Operations
Chapter 19. Provisions, Contingent Liabilities and Contingent Assets 

Part III - Revenue and Expenses
Chapter 20. Revenue
Chapter 21. Employee Benefits and Retirement Plans
Chapter 22. Share-Based Payment
Chapter 23. Income Taxes

Part IV - Broad Transactions
Chapter 24. Business Combinations
Chapter 25. Financial Instruments
Chapter 26. Fair Value Measurement
Chapter 27. Effects of Changes in Foreign Exchange Rates
Chapter 28. Borrowing Costs
Chapter 29. Leases
Chapter 30. Related Party Disclosures
Chapter 31. Events after the Reporting Period
Chapter 32. Insurance Contracts 

Part V - Specific Industries
Chapter 33. Agriculture
Chapter 34. Construction Contracts
Chapter 35. Government Grants
Chapter 36. Mineral Resources
Chapter 37. Service Concessions
Chapter 38. Other Topics