Wiley 2017 interpretation and application of IFRS standards creator Erwin Bakker; Edward Rands; T V Balasubramanian; Candice Unsworth; Asif Chaudhry; Minette van der Merwe; Danie Costsee; Santosh Varughese; Chris Johnstone; Paul Yeung text xx Hoboken, NJ Wiley 2017 monographic und

print

vii, 1010 pages: illustrations 23 cm. 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. 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. Erwin Bakker, Edward Rands, T V Balasubramanian, Candice Unsworth, Asif Chaudhry, Minette van der Merwe, Danie Costsee, Santosh Varughese, Chris Johnstone, Paul Yeung. Includes index in English International financial reporting standards Financial statements Standards 657.30218 W64 2017 978-1-119-340222-5 251212 20260803094206.0