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Download IFRS Made Easy by Steven M. Bragg PDF

By Steven M. Bragg

The definitive consultant to all issues IFRS

IFRS Made Easy offers whole, easy-to-navigate insurance of all overseas monetary Reporting criteria (IFRSs) with concise causes and 1000s of aiding examples. This reference instrument is going at any place you go-to a client's workplace, on a business journey, or to a major lunch assembly, with on-the-spot solutions to any questions that arise.

  • Practical, undeniable -language rationalization of the foreign monetary accounting and reporting standards
  • Summarizes overseas monetary Reporting Standards
  • Liberally sprinkled with definitions and examples
  • Notes acceptable IFRS resource documents

Written for each corporation suffering from the influence of convergence, IFRS Made Easy truly explains how IFRS will influence your organization, the way you might want to account for numerous particular goods, and extra. This ebook is full of sensible ideas and principles of thumb for figuring out the day by day IFRS matters each accountant, controller or CFO is certain to face-and places all of the solutions you wish at your fingertips.

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Sample text

When paid in cash, recognize revenue only for the amount of cash received or receivable. You can only recognize revenue from the sale of goods when all of the following conditions have been recognized: Benefits assured. The economic benefits associated with the transaction will flow to the entity. Costs measurable. The costs related to the transaction can be reliably measured. Ownership relinquished. The entity no longer retains management control over the goods sold. Revenue measurable. The amount of revenue to be recognized can be reliably measured.

Layaway sales. Layaway sales occur when goods are delivered to the buyer only when the buyer has completed the final payment in a series of installment payments. In a layaway sale, the seller only recognizes revenue when it delivers the goods. However, if the seller's historical experience shows that most layaway transactions are converted into sales, it can recognize revenue when it receives a significant deposit, provided that the goods are on hand, identified, and ready for delivery. Royalties.

If the exchange is for dissimilar goods or services, the transaction does create revenue; this is measured at the fair value of the goods or services received, as modified by the amount of any cash transferred. If the fair value of received goods or services cannot be reliably measured, then use instead the fair value of the goods or services given up, as modified by the amount of any cash transferred. Bill and hold. In a bill and hold sale, the buyer requests that delivery be delayed, but accepts billing and takes title to the goods.

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