IFRS Essentials

Dieter Christian 지음

Wiley 2013년 03월 27일 출간

작품소개

책소개

Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples.IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students.IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail.This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.

목차

Foreword VAbbreviations XXIThe Conceptual Framework for Financial Reporting 11. Introduction 12. The objective of general purpose financial reporting 13. Going concern 14. Qualitative characteristics of useful financial information 25.The cost constraint on useful financial reporting 56.The elements of financial statements 57. Examples with solutions 7IAS 1 Presentation of Financial Statements 111. Introduction and scope 112. Going concern 113. Fair presentation of the financial statements and compliance with IFRSs 114. General principles relating to presentation 125. Components of the financial statements 136. Structure and content of the components of the financial statements 137. Examples with solutions 20IAS 2 Inventories 331. Scope 332. Measurement 333. Presentation and derecognition 354. Examples with solutions 35IAS 7 Statement of Cash Flows 431. Introduction 432. Preparation of the statement of cash flows 443. Special topics 454. Consolidated statements of cash flows 455. Examples with solutions 46IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 551.Introduction 552.Accounting policies 553. Changes in accounting estimates 574. Correction of prior period errors 585. Examples with solutions 58IAS 10 Events after the Reporting Period 691. Overview 692. Examples with solutions 70IAS 11 Construction Contracts 731. Introduction 732. Contract revenue 733. Contract costs 744. Percentage of completion method 745. When the outcome of a contract cannot be estimated reliably 776. Examples with solutions 77IAS 12 Income Taxes 911. Introduction 912. Current tax 91

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저자(글) Dieter Christian