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Product details:
- ISBN-10: 1118889541
- ISBN-13: 9781118889541
- Author: Pkf International Ltd
Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios.
The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation.
Table of contents:
1 INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING ST
2 CONCEPTUAL FRAMEWORK
3 PRESENTATION OF FINANCIAL STATEMENTS
4 STATEMENT OF FINANCIAL POSITION
5 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHEN
6 STATEMENT OF CASH FLOWS
7 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES, AND ERRO
8 INVENTORIES
9 PROPERTY, PLANT, AND EQUIPMENT
10 BORROWING COSTS
11 INTANGIBLE ASSETS
12 INVESTMENT PROPERTY
13 IMPAIRMENT AND NONCURRENT ASSETS HELD FOR SALE
14 CONSOLIDATIONS, JOINT ARRANGEMENTS, ASSOCIATES, AND SEPARATE FINANCIAL STATEMENTS
15 BUSINESS COMBINATIONS
16 SHAREHOLDERS’ EQUITY
17 SHARE-BASED PAYMENT
18 CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD
19 EMPLOYEE BENEFITS
20 REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS
21 GOVERNMENT GRANTS
22 LEASES
23 FOREIGN CURRENCY
24 FINANCIAL INSTRUMENTS
25 FAIR VALUE
26 INCOME TAXES
27 EARNINGS PER SHARE
28 OPERATING SEGMENTS
29 RELATED-PARTY DISCLOSURES
30 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS
31 AGRICULTURE
32 EXTRACTIVE INDUSTRIES
33 ACCOUNTING FOR INSURANCE CONTRACTS
34 INTERIM FINANCIAL REPORTING
35 INFLATION AND HYPERINFLATION
36 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STAND
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