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    The IFRS Guidebook: 2017 Edition by Steven Bragg

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    Book Description
    International Financial Reporting Standards (IFRS) are the basis for financial reporting. The original IFRS documents span thousands of pages, and so are difficult to research. The IFRS Guidebook solves this problem by condensing the key elements of IFRS into a single volume. This book describes 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. [432 pages]

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    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