Overview

The IFRS Guidebook condenses the key elements of International Financial Reporting Standards (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 several hundred practical examples that show how to apply IFRS to real-world situations, sample journal entries, usage tips, and relevant references to the author's popular Accounting Best Practices podcast. Topics covered include the financial statements, earnings per share, investments, inventories, fixed assets, revenue recognition, retirement plans, income taxes, business combinations, foreign currency transactions, and many other subjects. The IFRS Guidebook is your practical reference for locating the essential accounting standards that you need as the basis for recording accounting transactions and producing financial statements.

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9781938910074

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