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Vol 21 No 11 Nov/Dec 2016

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Wiley IFRS 2016: Interpretation and Application of International Financial Reporting Standards


ISBN13: 9781119104360
New Edition ISBN: 9781119340225
Previous Edition ISBN: 9781118889558
Published: March 2016
Publisher: John Wiley & Sons Ltd
Country of Publication: USA
Format: Paperback
Price: £90.00



Despatched in 3 to 5 days.

Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB).

Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion.

Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance.

Subjects:
Accounting
Contents:
About the Authors vii
1. Introduction to International Financial Reporting Standards 1
2. Conceptual Framework 27
3. Presentation of Financial Statements 41
4. Statement of Financial Position 61
5. Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77
6. Statement of Cash Flows 97
7. Accounting Policies, Changes in Accounting Estimates, and Errors 115
8. Inventories 135
9. Property, Plant and Equipment 153
10. Borrowing Costs 187
11. Intangible Assets 195
12. Investment Property 223
13. Impairment of Assets and Non-Current Assets Held for Sale 237
14. Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261
15. Business Combinations 313
16. Shareholders’ Equity 369
17. Share-Based Payment 391
18. Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 421
19. Employee Benefits 453
20. Revenue Recognition, Including Construction Contracts 477
21. Government Grants 511
22. Leases 523
23. Foreign Currency 577
24. Financial Instruments 607
25. Fair Value 735
26. Income Taxes 765
27. Earnings Per Share 801
28. Operating Segments 819
29. Related-Party Disclosures 839
30. Accounting and Reporting by Retirement Benefit Plans 853
31. Agriculture 861
32. Extractive Industries 875
33. Accounting for Insurance Contracts 885
34. Interim Financial Reporting 895
35. Hyperinflation 917
36. First-Time Adoption of International Financial Reporting Standards 927
Index 959