The Vest Pocket Guide To Ifrs 9780470619476 下载 pdf 电子版 epub 免费 txt 2025

　　Quick answers to your IFRS questions

Presented in a question and answer format, The Vest Pocket IFRS

provides a brief explanation of each IFRS topic, the issues

involved, and the solution. Coverage includes calculations, journal

entries, flowcharts outlining various options, footnotes

disclosures, and brief examples.

Provides quick answers to specific questions in a Q & A

format

Focuses on the most common accounting problems arising from a

particular IFRS topic

Calculations, footnotes disclosures, and brief examples are

provided

Other titles by Bragg: The Vest Pocket Controller, Accounting

Best Practies, Sixth Edition, and Just-in-Time Accounting, Third

Edition

The first book of its kind to answer IFRS issues on the spot, The

Vest Pocket IFRS gives you the quick, specific IFRS answers you

need right now.

About the Author.

What This Book Will Do for You.

PART 1 THE FINANCIAL STATEMENTS.

One: Financial Statements Presentation.

Two: Consolidated and Separate Financial Statements.

Three: Operating Segments.

Four: Earnings per Share.

Five: Interim Financial Reporting.

Six: Related Party Disclosures.

Seven: Events after the Reporting Period.

Eight: Financial Reporting in Hyperinflationary Economies.

PART 2 ASSETS AND LIABILITIES.

Nine: Investment Property.

Ten: Interests in Joint Ventures.

Eleven: Investments in Associates.

Twelve: Inventory.

Thirteen: Property, Plant, and Equipment.

Fourteen: Intangible Assets.

Fifteen: Asset Impairment.

Sixteen: Provisions and Contingencies.

PART 3 REVENUE AND EXPENSES.

Seventeen: Revenue Recognition.

Eighteen: Employee Benefits.

Nineteen: Share-Based Payments.

Twenty: Income Taxes.

PART 4 SPECIAL TRANSACTIONS.

Twenty-One: Business Combinations.

Twenty-Two: Changes in Accounting Policies, Estimates, and

Errors.

Twenty-Three: Discontinued Operations and Noncurrent Assets Held

for Sale.

Twenty-Four: Effects of Foreign Exchange Rate Changes.

Twenty-Five: Financial Instruments: Recognition and

Measurement.

Twenty-Six: Financial Instruments: Presentation.

Twenty-Seven: Government Grants.

Twenty-Eight: Insurance Contracts.

Twenty-Nine: Leases.

Thirty: Mineral Resources Exploration and Evaluation.

Thirty-One: Retirement Benefit Plans.

Index.

　　STEVEN M. BRAGG, CPA, has been the chief

financial officer or controller of four companies, as well as a

consulting manager at Ernst & Young and auditor at Deloitte. He

is the author of over thirty books primarily targeted toward

controllers and their needs. Bragg received a master's degree in

finance from Bentley College, an MBA from Babson College, and a

bachelor's degree in economics from the University of Maine.

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　　Quick answers to your IFRS questions

　　Presented in a question and answer format, "The Vest Pocket IFRS"

provides a brief explanation of each IFRS topic, the issues

involved, and the solution. Coverage includes calculations, journal

entries, flowcharts outlining various options, footnotes

disclosures, and brief examples. Provides quick answers to specific

questions in a Q & A format Focuses on the most common

accounting problems arising from a particular IFRS topic

Calculations, footnotes disclosures, and brief examples are

provided Other titles by Bragg: "The Vest Pocket Controller,

Accounting Best Practies, Sixth Edition, " and "Just-in-Time

Accounting, Third Edition"

　　The first book of its kind to answer IFRS issues on the spot,

"The Vest Pocket IFRS" gives you the quick, specific IFRS answers

you need right now.

书籍介绍

Quick answers to your IFRS questions Presented in a question and answer format, The Vest Pocket IFRS provides a brief explanation of each IFRS topic, the issues involved, and the solution. Coverage includes calculations, journal entries, flowcharts outlining various options, footnotes disclosures, and brief examples. Provides quick answers to specific questions in a Q & A format Focuses on the most common accounting problems arising from a particular IFRS topic Calculations, footnotes disclosures, and brief examples are provided Other titles by Bragg: The Vest Pocket Controller, Accounting Best Practies, Sixth Edition, and Just-in-Time Accounting, Third Edition The first book of its kind to answer IFRS issues on the spot, The Vest Pocket IFRS gives you the quick, specific IFRS answers you need right now.

• 作者：古彦 发布时间：2022-03-06 21:01:45

  期待第二卷真相

• 作者：原来是这样 发布时间：2010-12-22 23:27:57

  无法评价

• 作者：YAYA 发布时间：2023-11-16 15:29:34

  十来本书的简介吧

• 作者：木木你好 发布时间：2024-01-02 14:06:46

  翻译得很一般…

• 作者：U-U 发布时间：2022-09-05 19:53:47

  说100句话，也不如闭口不谈一句不该说的话。

• 作者：Summer_夏没mò 发布时间：2011-11-05 23:12:05

  好多武断直接的论调……虽然涉及面很广，但我不要评价性的语言呐~

• 潜意识里被压迫的精神载体的释放

  作者：奕冷秋 发布时间：2013-11-18 22:58:19

  真正意义上的心理学书籍。

       弗洛伊德从人们日常生活中最常见最普遍的现象出发，分析了这一系列现象背后所隐藏的潜意识所压迫着的不快经历或回忆。看似寻常的错误，比如遗忘、口误、笔误，其实隐含着自己潜意识里真实的想法。

      其实对于弗洛伊德学说，并不能较真地去分析，如果生活中都是这样费脑的分析，会搞得很累，神经也会格外敏感。但弗洛伊德理论确实有中肯之处 。

  佛洛依德说，潜意识对痛苦或不快经历的压制是导致遗忘的动机。

  很多现象确实如此，

      我记得前段时间，我妈妈给我买了一块表，当时我是很想得到一块名贵表的，但最后，妈妈只是给我买了一块普通的链表。在潜意识里我就不太喜欢这块表。后来，这手表被我遗忘在了洗浴间。这是我潜意识想要去丢掉这块表而已。

  佛洛依德指出，人们会遗忘某些重要的意向，是因为记忆受到了某种潜意识中被压抑的动机的干扰。

      忽然记起来前几天，我和二姐去找一个叫毛毛的女生一起吃饭，毛毛 这个女生很不实在，为人心计很多。我和二姐都不太喜欢，那天毛毛把火锅汤洒到了我的身上。后来，我和二姐再次一起吃火锅时，总是模糊地记得有人把汤洒到了我的身上，却记不起来什么时候在什么地方和什么人。幸好那些日子我们饭局不多，仔细一回忆就记起来了。‘

  另外，佛罗伊德还指出，许多人受伤的时候看起来是意外，实际上确实自找的。人们具有自我惩罚的潜在倾向。

  记起自己在最冷的时候去北极村，不好好吃饭导致胃不好，大量抽烟得了咽炎。那段很不好的日子，我想这也是一种自我惩罚，当时压抑着对馒头的感情并不开心，再加上大学生活的迷惘，这正是对那段时间的反叛吧。

  正是这样一个个不起眼的日常生活里的现象，才更容易出卖一个人。让人的内心世界暴露无疑。

  在佛罗伊德所指出的理论中，都可以拿自己的亲身经历来做分析，也可找到自己心理状态的溯源。这事或在教人为人处世上会有挺大帮助，许多事要选择看破不说破，另外对于这样的精神分析太过于敏感的话，我想就可以归类于偏执狂了吧。

  这种理论用在个人身上，不断思考不断完善自我还是挺不错的。

• 支离但不破碎的人类

  作者：憬平 发布时间：2023-11-29 13:03:28