Wiley IFRS 2015: Interpretation and Application of International Financial Reporting Standards

Przednia okładka
John Wiley & Sons, 20 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:

  • Grasp the underlying framework of the International Financial Reporting Standards
  • Understand how to interpret the standards and apply them in the real world
  • Follow the Disclosure Checklist to verify completeness and IFRS compliance
  • Learn from the experts when implementing IFRS for the first time

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.

 

Co mówią ludzie - Napisz recenzję

Nie znaleziono żadnych recenzji w standardowych lokalizacjach.

Spis treści

Introduction to International Financial Reporting Standards 1
135
Property Plant and Equipment
151
Borrowing Costs
187
Intangible Assets
195
Investment Property
225
Impairment and Noncurrent Assets Held for Sale
239
Consolidations Joint Arrangements Associates and Separate Financial Statements
261
Business Combinations
317
Financial Instruments
625
Fair Value
749
Income Taxes
775
Earnings Per Share
815
Operating Segments
833
RelatedParty Disclosures
851
Accounting and Reporting by Retirement Benefit Plans
865
Agriculture
873

Shareholders Equity
371
ShareBased Payment
397
Current Liabilities Provisions Contingencies and Events After the Reporting Period
435
Employee Benefits
467
Revenue Recognition Including Construction Contracts
489
Government Grants
527
Leases
539
Foreign Currency
593
Extractive Industries
887
Accounting for Insurance Contracts
897
Interim Financial Reporting
909
Inflation and Hyperinflation
931
FirstTime Adoption of International Financial Reporting Standards
953
Index
985
Prawa autorskie

Inne wydania - Wyświetl wszystko

Kluczowe wyrazy i wyrażenia

Informacje o autorze (2015)

PKF International Limited administers the PKF network of around 300 member firms and correspondents in 440 locations in around 125 countries, providing accounting and business advisory services.
PKF International member firms have a $2.68 billion aggregate fee income (year end June 2012) and the network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.
PKF member firms have service and sector specialists in their own marketplace, but also deliver an international service through their relationships with other network members.

Informacje bibliograficzne