Alibhai, Salim creator Bakker, Erwin Balasubramain, Tv. Bharadva, Kunal Chaudhry, Asif Coetsee, Danie Drummond, Jamie Hercus, Rob Kuria, Patrick Macharia, Frederick Morrison, Gillian Nambiar, Rekha Ramanarayanan, J. Shah, Darshan Woolley, Douglas text xx Somerset, NJ John Wiley & Sons 2023 monographic und

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viii, 1000 pages: 23 cm 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. 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 Salim Alibhai, Erwin Bakker .. and 13 others. Includes index in English International financial reporting standards Financial statements standards International business enterprises Accounting Standards Financial accounting and reporting Advanced financial accounting and reporting 657.3 Al419 2023 9781394186303 251212 20260803094248.0