Applying IFRS standards / by Ruth Picker, et al.
by Picker, Ruth; Clark, Kerry; Dunn, John; Kolitz, David; Livne, Gilad; Loftus, Janice; van der Tas, Leo.Publisher: Chichester, U.K. : Wiley, 2016Edition: 4th ed.Description: xiii, 726 p. : ill. ; 28 cm.ISBN: 978119159223.Subject(s): International financial reporting standards | Accounting | Financial reporting | Technical pronouncements
|Item type||Home library||Call number||Status||Date due|
|Book||Australia||009 PIC 2016 (Browse shelf)||Issued||29/09/2017|
|Book||New Zealand||112.9 APP (Browse shelf)||Issued||02/10/2017|
CONCEPTUAL FRAMEWORK: The IASB and its conceptual framework. ELEMENTS: Owners' equity - share capital and reserves -- Fair value measurement -- Revenue from contracts with customers -- Provisions, contingent liabilities and contingent assets -- Income taxes -- Financial instruments -- Share-based payment -- Inventories -- Employee benefits -- Property, plant and equipment -- Leases -- Intangible assets -- Business combinations -- Impairment of assets. PRESENTATION AND DISCLOSURES: Financial statement presentation -- Statement of cash flows -- Operating segments -- Other key notes disclosures. ECONOMIC ENTITIES: Consolidation - controlled entities -- Consolidation - wholly owned subsidiaries -- Consolidation - intragroup transactions -- Consolidation - non-controlling interest -- Translation of the financial statements of foreign entities.
Helps accountancy students and professionals in developing a complete understanding of International Financial Reporting Standards. Explains the key concepts and applications of IFRS as well as providing examples from the international business world.