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IFRS Made Easy [Hardcover]

Steven M. Bragg
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Product Description

From the Inside Flap

International Financial Reporting Standards (IFRS) have been adopted by over 120 nations, with U.S. adoption of IFRS ® slated for 2016. While convergence to IFRS ® appears to be inevitable, most companies have not even begun the process. Practical, with plain–language explanations, IFRS ® Made Easy provides an easy–to–follow, nontechnical reference for accountants, controllers, and CFOs. Clarifying IFRS ® 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: Revenue recognition rules Defined benefit and defined contribution pension plans Payments based on an entity′s share price Deferred tax assets and liabilities Cash flow hedges and fair value hedges Investments in associates and joint ventures Inventory revaluations Fair value adjustments for property, plant, and equipment Asset impairment How will IFRS ® impact your company? How will you need to account for various specific items? How can you report on special situations? If you want nuts–and–bolts answers to questions like these without overcomplicated explanations, IFRS ® Made Easy is for you, providing the solid framework you need to fully prepare for IFRS ® conversion.

From the Back Cover

The definitive guide to all things IFRS ® IFRS ® Made Easy provides complete, easy–to–navigate coverage of all International Financial Reporting Standards (IFRS ® ) with concise explanations and hundreds of supporting examples. Filled with practical techniques, this reference tool provides on–the–spot, plain–English answers to IFRS ® issues, including: Contingent liabilities The proper structure of financial statements Disclosures for related party transactions Financial restatements in a hyperinflationary economy Operating segment thresholds Basic and diluted earnings per share Accounting principles in interim reporting periods Business combinations Written for every company struggling with the impact of convergence, IFRS ® Made Easy clearly explains how IFRS ® will impact your company, how you will need to account for various specific items, and more. Not sure where to start in understanding IFRS ® ? Start with IFRS ® Made Easy . Its practical guidance for understanding your day–to–day IFRS ® issues puts all the answers you need at your fingertips.

About the Author

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 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.
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