Wiley IFRS 2015: Interpretation and Application of International Financial Reporting StandardsJohn Wiley & Sons, 16 sty 2015 - 1032 The globally-sourced guide to the latest IFRS, with practical application advice 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. Readers will:
More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice. |
Spis treści
1 | |
29 | |
39 | |
4 STATEMENT OF FINANCIAL POSITION | 59 |
5 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME AND CHANGES IN EQUITY | 75 |
6 STATEMENT OF CASH FLOWS | 95 |
7 ACCOUNTING POLICIES CHANGES IN ACCOUNTING ESTIMATES AND ERRORS | 113 |
8 INVENTORIES | 135 |
21 GOVERNMENT GRANTS | 527 |
22 LEASES | 539 |
23 FOREIGN CURRENCY | 593 |
24 FINANCIAL INSTRUMENTS | 625 |
25 FAIR VALUE | 749 |
26 INCOME TAXES | 775 |
27 EARNINGS PER SHARE | 815 |
28 OPERATING SEGMENTS | 833 |
9 PROPERTY PLANT AND EQUIPMENT | 151 |
10 BORROWING COSTS | 187 |
11 INTANGIBLE ASSETS | 195 |
12 INVESTMENT PROPERTY | 225 |
13 IMPAIRMENT AND NONCURRENT ASSETS HELD FOR SALE | 239 |
14 CONSOLIDATIONS JOINT ARRANGEMENTS ASSOCIATES AND SEPARATE FINANCIAL STATEMENTS | 261 |
15 BUSINESS COMBINATIONS | 317 |
16 SHAREHOLDERS EQUITY | 371 |
17 SHAREBASED PAYMENT | 397 |
18 CURRENT LIABILITIES PROVISIONS CONTINGENCIES AND EVENTS AFTER THE REPORTING PERIOD | 435 |
19 EMPLOYEE BENEFITS | 467 |
20 REVENUE RECOGNITION INCLUDING CONSTRUCTION CONTRACTS | 489 |
29 RELATEDPARTY DISCLOSURES | 851 |
30 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS | 865 |
31 AGRICULTURE | 873 |
32 EXTRACTIVE INDUSTRIES | 887 |
33 ACCOUNTING FOR INSURANCE CONTRACTS | 897 |
34 INTERIM FINANCIAL REPORTING | 909 |
35 INFLATION AND HYPERINFLATION | 931 |
36 FIRSTTIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS | 953 |
985 | |
EULA | 1012 |
Inne wydania - Wyświetl wszystko
Wiley IFRS 2015: Interpretation and Application of International Financial ... PKF International Ltd Ograniczony podgląd - 2015 |
Wiley 2015: Interpretation and Application of International Financial ... Asif Chaudhry Podgląd niedostępny - 2015 |
Wiley IFRS 2015: Interpretation and Application of International Financial ... PKF International Ltd Podgląd niedostępny - 2015 |