Preface vii
About the Author ix
PART I – REVENUE AND EXPENSES
Chapter 1 Revenue Recognition 3
Chapter 2 Employee Benefits 17
Chapter 3 Share-Based Payments 33
Chapter 4 Income Taxes 43
PART II – ASSETS AND LIABILITIES
Chapter 5 Financial Instruments 61
Chapter 6 Interests in Joint Ventures 81
Chapter 7 Investments in Associates 87
Chapter 8 Inventory 93
Chapter 9 Property, Plant, and Equipment 103
Chapter 10 Intangible Assets 117
Chapter 11 Asset Impairment 129
Chapter 12 Provisions and Contingencies 143
PART III – THE FINANCIAL STATEMENTS
Chapter 13 Financial Statements Presentation 153
Chapter 14 Consolidated and Separate Financial Statements 169
Chapter 15 Related Party Disclosures 175
Chapter 16 Events after the Reporting Period 179
Chapter 17 Financial Reporting in Hyperinflationary Economies 183
PART IV – PUBLIC COMPANY REPORTING
Chapter 18 Operating Segments 189
Chapter 19 Earnings per Share 197
Chapter 20 Interim Financial Reporting 205
PART V – BROAD TRANSACTIONS
Chapter 21 Business Combinations 215
Chapter 22 Changes in Accounting Policies, Estimates, and Errors 225
Chapter 23 Discontinued Operations and Non-Current Assets Held for Sale 233
Chapter 24 Effects of Foreign Exchange Rate Changes 241
Chapter 25 Leases 247
Index 261
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 forty 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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