03141nam a2200253Ia 450000500170000000800410001724502350005810000640029370001710035726000330052830000370056130000110059850000190060902000230062865000480065165000360069905000230073554600150075850512710077352008080204433600090285233700150286133800110287620260803094206.0251212s2017    xx            000 0 und d1 aWiley 2017 interpretation and application of IFRS standards /cErwin Bakker, Edward Rands, T V Balasubramanian, Candice Unsworth, Asif Chaudhry, Minette van der Merwe, Danie Costsee, Santosh Varughese, Chris Johnstone, Paul Yeung.  aWiley 2017 interpretation and application of IFRS standards0 aErwin Bakker; Edward Rands; T V Balasubramanian; Candice Unsworth; Asif Chaudhry; Minette van der Merwe; Danie Costsee; Santosh Varughese; Chris Johnstone; Paul Yeung  aHoboken, NJ :bWiley,c2017.  avii, 1010 pages: billustrations  c23 cm.  aIncludes index  a978-1-119-340222-5  aInternational financial reporting standards  aFinancial statementsxStandards  a657.30218 W64 2017  ain English  aIntroduction 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 Recognition, Including Construction Contracts -- 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.  aThis book offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner`s perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance.  atext  aunmediated  avolume