Product Description
IFRS for Small and Medium-Sized Entities: A Tutorial Book (2nd edition)
Authors: T Gutmayer, C Du Bourg, K Burnham, W Mohamed, H Mansoor, J Jansen, R Small
Format: Physical Hardcopy
IFRS for Small and Medium-Sized Entities: A tutorial book consists of over 100 questions dealing with the application of IFRS to SMEs issued by the International Accounting Standards Board, Short topic-specific questions are designed to encourage learners to work through the relevant sections of the IFRS for SMEs. These are complemented by full-length questions dealing with multiple aspects of specific sections of the IFRS for SMEs including recognition, measurement and disclosure issues.
For more advanced learners, exam-style questions, with varying degrees of integration, are also available. Students will benefit, not only from the comprehensive analysis, but also from detailed recommended solutions which have been carefully referenced to the relevant section of the IFRS and form recommended mark and time allocations to improve exam technique.
Key Features
A mix of short and full-length questions with varying degrees of complexity and integration;
Recommended solutions and mark plans;
Easy-to-print solution packs for prescribing institutions; and
A sample of case studies for prescribing institutions
Contents:
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1: THE FINANCIAL REPORTING FRAMEWORK
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2: INVENTORY
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3: PROPERTY, PLANT, EQUIPMENT AND INTANGIBLES
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4: INVESTMENT PROPERTY
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5: LEASES
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6: IMPAIRMENTS
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7: CURRENT AND DEFERRED TAX
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8: ASSOCIATES AND JOINT ARRANGEMENTS
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9: CONSOLIDATIONS
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10: ACCOUNTING POLICIES, ESTIMATES AND ERRORS, AND EVENTS AFTER THE END OF THE REPORTING PERIOD
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11: REVENUE
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12: PROVISIONS AND CONTINGENCIES
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13: FOREIGN EXCHANGE AND HYPERINFLATION
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14: EMPLOYEE BENEFITS
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15: SHARE-BASED PAYMENTS
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16: FINANCIAL INSTRUMENTS, LIABILITIES AND EQUITY
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17: CASH FLOW STATEMENTS
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