The Vest Pocket Guide to IFRS (PDF)

About the Author. 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.

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 thirty 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.

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