Wiley 2023 interpretation and application of IFRS standards /
Salim Alibhai, Erwin Bakker .. and 13 others.
- Somerset, NJ : John Wiley & Sons, 2023.
- viii, 1000 pages: 23 cm
Includes index
Introduction To International Financial Reporting Standards -- Conceptual Framework -- Presentation of Financial Statements --Statement of Financial Position -- Statements of Profit or Loss and Other Comprehensive Income,and Changes in Equity -- Statement of Cash Flows -- Accounting Policies,Changes in Accounting Estimates and Errors -- Inventories -- Property,Plant and Equipment -- Borrowing Costs -- Intangible Assets -- Investment Property -- Impairment of Assets and Non- Current Assets Held for Sale -- Consolidations,Joint Arrangements,Associates and Separate Financial Statements -- Business Combinations -- Shareholders Equity -- Share-Based Payment -- Current Liabilities,Provisions, Contingencies and Events After the Reporting Period -- Employee Benefits -- Revenue from Contracts with Customers -- Government Grants -- Leases -- Foreign Currency -- Financial Instruments -- Fair Value -- Income Taxes -- Earnings Per Share -- Operating Segments -- Related Party Disclosures -- Accounting and Reporting by Retirement Benefit Plans -- Agriculture -- Extractive Industries -- Accounting for Insurance Contracts -- Interim Financial Reporting -- Hyperinflation -- First-Time Adoption of International Financial Reporting Standards
This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. the authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards.The IFRS standards are ever evolving, therefore it is essential that professional and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS Standards 2023 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient.
in English
9781394186303
International financial reporting standards. Financial statements standards International business enterprises--Accounting--Standards Financial accounting and reporting Advanced financial accounting and reporting