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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
Contents:
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.
Summary: Provides a complete guide for the interpretation and application of IFRS. Includes practical tools and real-world guidance.
Item type Home library Call number URL Status Notes Date due Barcode Item reserves
EBook EBook International
ProQuest eBook (Browse shelf) Link to resource eBook Available as an ebook here
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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.

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