By Steven M. Bragg
Fast solutions on your IFRS questionsPresented in a query and resolution structure, The Vest Pocket IFRS presents a quick clarification of every IFRS subject, the problems concerned, and the answer. assurance contains calculations, magazine entries, flowcharts outlining a variety of suggestions, footnotes disclosures, and short examples.Provides fast solutions to express questions in a Q & A structure makes a speciality of the commonest accounting difficulties bobbing up from a specific IFRS topicCalculations, footnotes disclosures, and short examples are providedOther titles by means of Bragg: The Vest Pocket Controller, Accounting top Practies, 6th version, and Just-in-Time Accounting, 3rd EditionThe first publication of its type to reply to IFRS matters instantaneous, The Vest Pocket IFRS grants the fast, particular IFRS solutions you would like straight away.
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Additional info for The Vest Pocket Guide to IFRS
An ordinary share is an equity instrument subordinate to all other equity classes. The holder of an ordinary share participates in an entity’s proﬁts only after all other types of shares have participated. There may be more than one class of ordinary shares. A potential ordinary share is a ﬁnancial instrument or other contract that may give its holder the right to ordinary shares, such as options, warrants, and convertible preferred stock. How Do I Calculate Basic Earnings per Share? You calculate basic earnings per share as follows: Profit or loss attributable to ordinary equity holders of the parent entity Weighted average number of ordinary shares outstanding during the period This calculation is further split into the proﬁt or loss from continuing operations attributable to the parent entity, and total proﬁt or loss attributable to the parent entity.
Control reasoning. The reasons why the parent does not have control over an entity, despite having more than half of the voting power. 32 Consolidated and Separate Financial Statements m m m m m m Date differentials. The date of the ﬁnancial statements of a subsidiary if it varies from that of the parent entity, and the reason for allowing this different date. Joint control or associate investments. If the parent entity has an interest in a jointly controlled entity or an associate and prepares separate ﬁnancial statements, then disclose that the statements are reported separately, and why these statements are prepared.
What Controls Should I Use for Segment Reporting? The periodic closing procedures should include a step in which the information issued for segment reporting is compared with the internal segment reports. This information should match. Notify the controller of any variations between the two reports, which should be reconciled before the segment reports intended for external consumption are released. What Segment-Specific Information Do I Disclose? In general, you disclose segment information that enables ﬁnancial statement users to evaluate the entity’s business activities and economic environment.