Wiley interpretation and application of IFRS standards 2019 / by PFK International
By: PKF International.
Contributor(s): Alibhai, Salim | Bakker, Erwin | Balasubramanian, T. V | Bharadva, Kunal | Chaudhry, Asif | Coetsee, Danie | Dougherty, James | Johnstone, Chris | Kuria, Patrick | Naidoo, Christopher | Ramanarayanan, J | Rands, Edward | Shah, Darshan | van der Merwe, Minette.Publisher: Cornwall, U.K. : Wiley, 2019Description: viii, 988 p. ; electronic resource.ISBN: 9781119577355.Subject(s): International financial reporting standards | International accounting standards | Financial statements | Financial reportingOnline resources: Download as an eBook
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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 customers -- 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.
Provides a complete guide for the interpretation and application of IFRS. Includes practical tools and real-world guidance.