Wiley 2013 : interpretation and application of international financial reporting standards / Bruce Mackenzie [and five others].

Includes index.

1 Introduction to International Financial Reporting Standards -- 2 Conceptual Framework -- 3 Presentation of Financial Statements -- 4 Statement of Financial Position -- 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity -- 6 Statement of Cash Flows -- 7 Accounting Policies Changes in Accounting Estimates, and Errors -- 8 Inventory -- 9 Property, Plant and Equipment -- 10 Borrowing Costs -- 11 Intangible Assets -- 12 Investment Property -- 13 Impairment and Noncurrent Assets Held for Sale -- 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements -- 15 Business Combinations -- 16 Shareholders' Equity -- 17 Share-Based Payments -- 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period -- 19 Employee Benefits -- 20 Revenue Recognition, including Construction Contracts -- 21 Government Grants -- 22 Leases -- 23 Foreign Currency -- 25 Fair Value -- 24 Financial Instruments -- 25. Fair Value -- 26 Income Taxes -- 27 Earnings Per Share -- 28 Operating Segments -- 29 Related-Party Disclosures -- 30 Accounting and Reporting by Retirement Benefit Plans -- 31 Agriculture -- 32 Extractive Industries -- 33 Accounting for Insurance Contracts -- 34 Interim Financial Reporting inflation -- 36 First-Time Adoption of International Financial Reporting Standards