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Steve Collings is Audit and Technical Director for Leavitt Walmsley Associates Ltd. Steve has written extensively for AccountingWEB.co.uk and is the author of Interpretation and Application of International Standards on Auditing, also published by Wiley. In 2011, Steve was named Accounting Technician of the Year at the British Accountancy Awards.
Part I: Concepts and Basic Standards 7
Chapter 1: Introducing IFRS 9
Chapter 2: Getting to Grips with Some Basic IFRS 27
Chapter 3: Taking the Plunge: Adopting IFRS for the First Time 51
Part II: Looking at the Key Components of Financial Statements 69
Chapter 4: Accounting for Assets 71
Chapter 5: Looking at Assets You Don’t See Every Day 95
Chapter 6: Accounting for Liabilities 117
Chapter 7: Examining Liabilities You Don't See Every Day 141
Chapter 8: Accounting for Revenue 161
Chapter 9: Accounting for Equity 179
Part III: Consolidating and Investing 201
Chapter 10: Getting Your Head Around the Basics of Consolidation 203
Chapter 11: Getting to Grips with More Complex Consolidation Issues 217
Chapter 12: Tackling Associates 239
Chapter 13: Juggling Joint Ventures 257
Part IV: Disclosing Information in the Financial Statements 269
Chapter 14: Reporting Related Parties 271
Chapter 15: Skilfully Segmenting Information 289
Chapter 16: Easing into Earnings per Share 303
Part V: The Part of Tens 321
Chapter 17: Ten Pitfalls to Avoid 323
Chapter 18: Ten Disclosure Requirements Under IFRS 333
Chapter 19: Ten Future Developments in IFRS 343
Part VI: Appendixes 349
Appendix A: Sources of Guidance 351
Appendix B: IFRS for SMEs 357
Appendix C: Glossary 361
Index 365
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The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.