03437nam a2200361Ia 4500 20260803094206.0 251212s2017 xx 000 0 und d Wiley 2017 interpretation and application of IFRS standards / Erwin Bakker, Edward Rands, T V Balasubramanian, Candice Unsworth, Asif Chaudhry, Minette van der Merwe, Danie Costsee, Santosh Varughese, Chris Johnstone, Paul Yeung. Wiley 2017 interpretation and application of IFRS standards Erwin Bakker; Edward Rands; T V Balasubramanian; Candice Unsworth; Asif Chaudhry; Minette van der Merwe; Danie Costsee; Santosh Varughese; Chris Johnstone; Paul Yeung Hoboken, NJ : Wiley, 2017. vii, 1010 pages: illustrations 23 cm. Includes index 978-1-119-340222-5 International financial reporting standards Financial statements Standards CIR 657.30218 W64 2017 0 0 0 1 0 3 0 0 0 1 1 0 HED5998 in English College Library 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 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. This 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. 0 text unmediated volume lcc BK jpascua 2018-07-16 15:42:36 jpascua 2018-07-16 15:44:53 10387 9588 9588 0 0 ddc 0 0 HED HED HED 2025-12-21 CIR 657.30218 W64 2017 HED5998 2026-06-02 00:00:00 2025-12-21 BK