Wiley interpretation and application of IFRS standards 2018 / by PFK International
By: PKF International.
Contributor(s): Alibhai, Salim | Bakker, Erwin | Balasubramanian, T.V | Bharadva, Kunal | Chaudhry, Asif | Coetsee, Danie | Johnstone, Chris | Kuria, Patrick | Naidoo, Christopher | Rands, Edward | Unsworth, Candice | van der Merwe, Minette | Varughese, Santosh | Yeung, Paul.Publisher: Hoboken, N.J. : Wiley, 2018Description: 1418 p. ; 1 electronic resource.ISBN: 9781119461500.Subject(s): International financial reporting standardsOnline resources: Download as an eBook
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|EBook||International||EBL Ebook (Browse shelf)||Link to resource||eBook||Available as an ebook here|
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 from contracts with customer -- Government grants -- Leases -- Foreign currency -- Financial instruments -- Fair value -- Income taxes -- Earnings per share -- Operating segments -- Related-party disclosures -- Accounting and reporting by retirements benefit plans -- Agriculture -- Extractive industries -- Accounting for insurance contracts -- Interim financial reporting -- Hyperinflation -- First-time adoption of international financial reporting standards.
Provides a complete guide for the interpretation and application of IFRS. Includes practical tools and real-world guidance.