Wiley 2013 : interpretation and application of international financial reporting standards /
Bruce Mackenzie [and five others].
- Hoboken, New Jersey : Wiley, c2013
- xi, 1057 pages : illustrations ; 24 cm.
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
Summary: Provides the necessary tools for understanding the International Accounting Standards Board (IASB) standards and offers practical guidance and expertise on how to use and implement them. This book covers the International Financial Reporting Standards (IFRS) and IFRIC interpretations. It is a guide to IFRS compliance.