Verfügbarkeit: IFRS for dummies

IFRS for dummies:

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Bibliographische Detailangaben
1. Verfasser:	Collings, Steve (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Chichester Wiley 2012
Schlagworte:	International Financial Reporting Standards
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XX, 384 S. Ill. 24 cm
ISBN:	9781119963080 1119963087

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MARC


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Datensatz im Suchindex

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adam_text	Titel: IFRS for dummies Autor: Collings, Steve Jahr: 2012 Table of Contents Introduction................................................................. 7 About This Book..............................................................................................1 Conventions Used In This Book.....................................................................2 What You re Not to Read................................................................................2 Foolish Assumptions.......................................................................................2 How This Book Is Organised..........................................................................3 Part I: Concepts and Basic Standards.................................................3 Part II: Looking at the Key Components of Financial Statements....4 Part III: Consolidating and Investing....................................................4 Part IV: Disclosing Information in the Financial Statements............4 Part V: The Part of Tens........................................................................4 Part VI: Appendixes...............................................................................5 Icons Used in This Book.................................................................................5 Where to Go from Here...................................................................................6 Part 1: Concepts and Basic Standards............................7 Chapter 1: Introducing IFRS.....................................9 Creating and Amending the Standards.......................................................10 Understanding the Framework..........................................................10 Going through the IFRS-setting steps................................................13 Changing the standards......................................................................14 Understanding IFRIC............................................................................14 Spreading IFRS Worldwide...........................................................................15 Countries that have taken the plunge and adopted IFRS...............16 Countries that are planning to take the plunge...............................16 Dealing With the Numbers: The IFRS Financial Statements.....................17 Presenting the statement of financial position ...............................19 Understanding the statement of comprehensive income..............20 Unravelling the statement of changes in equity..............................22 Chapter 2: Getting to Grips with Some Basic IFRS................27 Finding Out Where the Money Has Gone in the Statement of Cash Flows...........................................................................28 Seeing the importance of the statement of cash flows...................28 Preparing the statement of cash flows..............................................29 Coming Up with Appropriate Accounting Policies....................................37 Selecting policies best suited to individual circumstances...........38 Dealing with transactions and events not covered by an IFRS/IAS....................................................................39 Knowing how to change accounting policies...................................39 Understanding estimation techniques..............................................41 Putting Mistakes Right..................................................................................42 Correcting mistakes in previous years accounts...........................42 Disclosing your mistakes in the accounts........................................43 Dealing With Events After the Reporting Period.......................................44 Adjusting your accounts....................................................................44 Dishing out dividends.........................................................................46 Approving your accounts...................................................................47 Considering whether the company is a going concern..................48 Chapter 3: Taking the Plunge: Adopting IFRS for the First Time.....51 Checking That Your Accounting Policies Fit with IFRS............................52 Recognising how IFRS differs from domestic GAAP........................52 Changing policies as required............................................................55 Disclosing the accounting policies....................................................56 Preparing and Adjusting Your Opening Statement of Financial Position...............................................................58 Getting your head around the date of transition.............................58 Recognising assets and liabilities......................................................59 Reclassifying assets and liabilities....................................................61 Dealing with disclosure issues in the first IFRS financial statements................................................................62 Getting Away with Some Exemptions.........................................................63 Dealing with retrospective application of IFRS: The exceptions... 64 Using popular exemptions.................................................................64 Seeing the merits of some not-so-popular exemptions..................65 Looking at some handy voluntary exemptions...............................66 Ensuring that Your First Financial Statements Comply with IFRS..........67 Part II: Lookinq at the Key Components of Financial Statements..............................................69 Chapter 4: Accounting for Assets...............................71 Defining an Asset...........................................................................................71 When is an asset an asset?.................................................................72 The grey area: Contingent assets......................................................73 Understanding Accounting Treatments for Assets...................................73 Writing off assets as expenses...........................................................74 Measuring the cost of your assets.....................................................74 Considering agricultural and biological assets................................76 Understanding how net realisable value affects assets..................77 Offsetting assets against liabilities - can you?.................................78 Looking at Everyday Assets: Inventories, Work-in-Progress and Non-Current Assets.............................................79 Inventories and work-in-progress......................................................79 Intangible non-current assets.............................................................83 Tangible non-current assets: Property, plant and equipment and investment property.............................................87 Recognising and measuring your property, plant and equipment..................................................................................87 Writing off the cost of PPE..................................................................90 Selling your PPE...................................................................................91 Knowing when a property is an investment property....................92 Accounting for and revaluing your investment property in the financial statements..............................................................93 Chapter 5: Looking at Assets You Don t See Every Day............95 Constructing Your Own Assets....................................................................96 Placing values on your unfinished non-current assets...................96 Knowing when property, plant and equipment isn t a non-current asset..................................................................97 Dealing with interest on loans for non-current assets...................98 Writing off the cost of self-constructed non-current assets...........99 Receiving Grants for Assets.......................................................................100 Accounting for a grant......................................................................101 Offsetting a liability against an asset...............................................101 Getting the right accounting treatment for grants........................102 Disclosing grants and government assistance...............................104 Repaying the grant - what to show in the financial statements.... 105 Accounting for Financial Assets................................................................106 Pinning down the definition of a financial asset............................106 Looking at the different sorts of financial assets...........................107 Getting rid of financial assets in the financial statements............109 Dicing with derivatives......................................................................110 Dealing with an Impaired Asset ................................................................112 Assessing the company s assets for impairment..........................112 Finding out about fair value..............................................................113 Considering value in use...................................................................113 Accounting for goodwill impairment...............................................115 Recognising and reversing impairment losses..............................116 Chapter 6: Accounting for Liabilities...........................117 Defining a Liability.......................................................................................117 Deciding when a liability is a liability..............................................118 Looking to the future: future liabilities...........................................119 Recognising a Liability in the Financial Statements................................120 Knowing how much to account for.................................................120 Classifying current and non-current liabilities..............................122 Dealing with the disclosures............................................................124 Taking a Close Look at Trade Payables....................................................125 Defining a trade payable...................................................................126 Accounting for trade payables.........................................................126 Recognising a supplier who hasn t invoiced in time.....................128 Exploring Operating and Finance Leases.................................................129 Classifying and accounting for operating leases...........................129 Classifying and accounting for finance leases................................130 Looking from the other side of the fence: Lessor accounting.....133 Getting to Grips with Income Taxes..........................................................134 Dealing with tax on your profits in the financial statements.......134 Getting into the nitty gritty of deferred tax accounting................135 Dealing with the disclosures in the financial statements.............139 Chapter 7: Examining Liabilities You Don t See Every Day........141 Considering Provisions and Contingencies.............................................142 Understanding the necessity for a standard for provisioning .... 142 Knowing when to make a provision and when not to...................143 Demystifying the complexities of contingent liabilities................143 Dealing with the disclosures in the financial statements.............144 Exploring Financial Liabilities....................................................................146 Understanding what financial liabilities are all about...................146 Looking at the classifications of financial liabilities......................147 Placing values on financial liabilities...............................................148 Getting rid of financial liabilities in the financial statements.......153 Handling Employee Benefits......................................................................154 Dealing with short-term employee benefits...................................155 Taking a look at defined benefit and defined contribution plans.....156 Chapter 8: Accounting for Revenue............................161 Timing of Revenue.......................................................................................162 Coming up with reliable estimates..................................................163 Calculating a reliable estimate of costs..........................................164 Losing money on a contract.............................................................164 Deciding on the probability that a sale will occur.........................165 Taking a Close Look at Revenue Recognition Rules...............................166 Supplying goods.................................................................................166 Selling services...................................................................................171 Dealing with dividend income..........................................................175 Handling royalty revenue.................................................................176 Recognising interest income............................................................177 Chapter 9: Accounting for Equity...............................179 Issuing and Accounting for Share Capital: The Basics...........................180 Issuing Shares at a Premium......................................................................181 Understanding why and how companies issue shares at more than their par value............................................182 Accounting for shares issued at more than their par value.........183 Dealing with Share-Based Payments.........................................................184 Understanding a share-based payment..........................................184 Conquering the calculations in a share-based payment..............185 Tackling the deferred taxation issues in a share-based payment.... 189 Understanding Retained Earnings.............................................................192 Making a loss and paying dividends................................................192 Knowing when to put transactions directly to retained earnings.... 194 Revaluing Non-Current Assets...................................................................194 Dealing with the revaluation reserve account...............................195 Offsetting two assets in the same class..........................................197 Moving the revaluation reserve into retained earnings...............198 Part III: Consolidating and Investing.........................201 Chapter 10: Getting Your Head Around the Basics of Consolidation......................................203 Knowing the Objectives of Consolidated Financial Statements............204 Seeing how individual group companies report as one................205 Looking at some exemptions............................................................206 Working out who has control of a subsidiary, and when.............207 Creating Separate Financial Statements...................................................208 Understanding why to bother doing separate financial statements.......................................................................209 Seeing what s in separate financial statements but not consolidated ones............................................................209 Group Accounting: The Fundamentals.....................................................210 Eliminating intra-group trading on consolidation.........................211 Dealing with unrealised group profits at year-end........................212 Remembering amounts owed by and to group companies at year-end..................................................................213 Dealing with dividends to non-controlling interests.....................214 Chapter 11: Getting to Grips with More Complex Consolidation Issues.........................................217 Disposing of a Subsidiary...........................................................................218 Selling a subsidiary outright.............................................................218 Selling off parts of a subsidiary........................................................220 Subjecting sale proceeds to contingencies....................................221 Accounting for Changes in Ownership.....................................................223 Keeping control of a subsidiary.......................................................223 Losing control of a subsidiary..........................................................224 Buying more ownership interest ....................................................227 Accounting for Goodwill.............................................................................228 Working out goodwill... the new method.....................................228 Sticking to the old method of goodwill calculation.......................230 Comparing the goodwill calculation methods...............................230 Considering impairment of goodwill...............................................231 Dealing with Deemed Disposals.................................................................232 Accounting for a deemed disposal..................................................233 Accounting for a deemed partial disposal......................................234 Handling Step Acquisitions........................................................................235 Defining a step acquisition...............................................................236 Accounting for a step acquisition....................................................236 Chapter 12: Tackling Associates...............................239 Defining an Associate in IFRS.....................................................................239 Seeing which entities are associates...............................................240 Looking at exemptions from IAS 28 requirements........................240 Understanding Significant Influence.........................................................241 Knowing the indicators of significant influence.............................241 Calling significant influence into question......................................242 Losing significant influence..............................................................243 Using Equity Accounting............................................................................244 Knowing the exemptions..................................................................244 Bringing the investment on to your statement of financial position ......................................................................245 Receiving dividends from an associate...........................................246 Dealing with loss-making associates...............................................247 Accounting for the goodwill in your associate..............................248 Recognising transactions with an associate..................................249 Knowing what to do when an associate is up for sale.......................250 Presenting Associates in the Financial Statements.................................251 Disclosing the correct amount of information for an associate.....251 Showing associates in the financial statements.............................252 Chapter 13: Juggling Joint Ventures............................257 Understanding a Joint Venture..................................................................257 Looking at how IAS 31 defines a joint venture...............................257 Thinking about why parties may form a joint venture.................258 Comparing the definition of a joint venture and control..............258 Accounting for Joint Ventures...................................................................259 Knowing the three types of joint venture.......................................259 Using the equity accounting method for joint ventures...............261 Using proportionate consolidation.................................................262 Considering presentation in the financial statements..................266 Keeping Up with New Developments in the Accounting Standard.......267 Knowing what s changed and why..................................................267 Looking at how the changes affect companies with joint ventures.........................................................................267 Knowing when the changes take effect...........................................268 Part IV: Disclosing Information in the Financial Statements................................................ 269 Chapter 14: Reporting Related Parties..........................271 Understanding Related Parties..................................................................272 Knowing why you disclose related party transactions.................273 Considering examples of when related party relationships exist..........................................................................276 Defining control in the context of related parties.........................277 Defining significant influence in the context of related parties ...278 Looking at some grey areas - when related parties may not be related parties............................................................279 Establishing who falls under the scope of key management personnel.................................................................279 Considering Close Family...........................................................................280 Knowing when close family become related parties.....................280 Seeing the influence that close family may have on a reporting entity.............................................................281 Disclosing the dependants of key management personnel..........282 Dealing with Post-Employment Benefit Plans..........................................282 Disclosing Related Party Transactions.....................................................283 Making full disclosure.......................................................................283 Disclosing information about transactions with key management....................................................................284 Terminating staff or directors? What to disclose as related party transactions........................................................285 Disclosing short-term employee benefits in the notes.................285 Disclosing transactions between group companies......................286 Chapter 15: Skilfully Segmenting Information...................289 Understanding the Basics of Segmental Information..............................289 Defining an operating segment.........................................................290 Preparing to report about reportable segments...........................291 Understanding the management approach to reporting segmental information.................................................292 Identifying and Aggregating Reportable Segments.................................293 Dealing with the easy ones first: single operating segments.......293 Tackling more complex reportable segments: aggregating multiple segments.....................................................293 Looking at the whole step-by-step approach.................................294 Disclosing long-term financial performance...................................294 Looking at some practical examples of segmental reporting......295 Restating Comparative Segments..............................................................297 Discovering errors and correcting comparative segmental information...................................................................298 Disclosing information about restated comparative segmental information............................................298 Disclosing Information About Segments in the Financial Statements.....299 Detailing the measurement basis used for segmental information...................................................................299 Understanding the reconciliations used in segmental information...................................................................300 Chapter 16: Easing into Earnings per Share.....................303 Calculating Basic Earnings per Share.......................................................303 Doing the basic calculation..............................................................303 Establishing what basic earnings per share means......................304 Knowing which profit figure to use for the calculation................304 Calculating basic earnings per share: A practical illustration.....305 Understanding Weighted Average Number of Shares............................306 Making Rights Issues...................................................................................308 Getting to grips with the theoretical ex-rights fair value calculations....................................................................309 Taking a look at a practical example...............................................310 Boning Up on Bonus Issues........................................................................312 Understanding why companies give bonus issues........................312 Calculating earnings per share after a bonus issue......................313 Making retrospective adjustments..................................................314 Calculating Diluted Earnings per Share....................................................314 Understanding diluted earnings per share.....................................315 Knowing which profit figure to use for the calculation................315 Taking a look at a practical example...............................................316 Presenting Earnings per Share in the Financial Statements..................317 Knowing where to present earnings per share..............................317 Disclosing earnings per share for discontinued areas of the business................................................................................318 Discovering the detailed disclosure requirements of IAS 33.......318 Taking a look at a practical disclosure illustration.......................319 Part V: the Part of Tens............................................321 Chapter 17: Ten Pitfalls to Avoid...............................323 Reporting Incorrect Transactions with Related Parties.........................324 Treating Accounting Policy Changes Incorrectly....................................325 Disclosing Inappropriate Accounting Policies.........................................326 Neglecting to Ensure That the Numbers Balance....................................326 Forgetting to Disclose Items Separately in the Statement of Comprehensive Income..........................................................................327 Failing to Split Non-Current Liabilities......................................................328 Getting into a Muddle with Deferred Tax Assets.....................................328 Forgetting the Statement of Cash Flows...................................................329 Incorrectly Claiming Audit Exemption......................................................330 Mistaking When to Amortise Goodwill.....................................................331 Chapter 18: Ten Disclosure Requirements Under IFRS............333 Non-Current Tangible Assets.....................................................................334 Non-Current Intangible Assets (Goodwill)...............................................334 Prior-Period Adjustments...........................................................................335 Assets That You ve Held for Sale...............................................................336 Inventories and Work-in-Progress.............................................................336 Construction Contracts..............................................................................337 Employee Benefits.......................................................................................338 Share-based Payment Transactions..........................................................339 Provisions and Contingencies....................................................................340 Business Combinations..............................................................................341 Chapter 19: Ten Future Developments in IFRS...................343 Overhauling the Financial Instruments Standards..................................343 Changing Fair Value Measurements..........................................................344 Re-jigging Consolidated Financial Statements.........................................344 Revising How You Present Financial Statements....................................344 Leasing: The Future.....................................................................................344 Transforming Revenue Recognition..........................................................345 Overhauling Joint Ventures........................................................................345 Revising IAS 19.............................................................................................345 Understanding Changes in Insurance Contracts.....................................346 Including a Bit of Flexibility in IAS 12.......................................................346 Part VI: Appendixes..................................................3k9 Appendix A: Sources of Guidance.............................351 On the Web...................................................................................................351 Accountancystudents.co.uk.............................................................351 AccountingWEB.com.........................................................................351 AccountingWEB.co.uk.......................................................................352 Association of Chartered Certified Accountants...........................352 Chartered Accountants Ireland........................................................352 IAS Plus................................................................................................353 Institute of Chartered Accountants in England and Wales...........353 Institute of Chartered Accountants in Scotland............................353 International Accounting Standards Board....................................353 More Books on IFRS....................................................................................354 Interpretation and Application of International Financial Reporting Standards.....................................................354 Interpretation and Application of International Standards on Auditing...................................................................354 Wiley IFRS: Practical Implementation Guide and Workbook.......355 Appendix B: IFRS for SMEs...................................357 Understanding the Need for IFRS for SMEs..............................................357 Seeing the Scope of IFRS for SMEs.............................................................358 Knowing What IFRS for SMEs Doesn t Cover...........................................359 Summarising the Main Differences between IFRS for SMEs and Full IFRS....................................................................359 Appendix C: Glossary........................................361 Index.......................................................................365
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spellingShingle	Collings, Steve IFRS for dummies International Financial Reporting Standards (DE-588)4699643-6 gnd
subject_GND	(DE-588)4699643-6
title	IFRS for dummies
title_auth	IFRS for dummies
title_exact_search	IFRS for dummies
title_full	IFRS for dummies by Steve Collings
title_fullStr	IFRS for dummies by Steve Collings
title_full_unstemmed	IFRS for dummies by Steve Collings
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