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

  • ID: 2986113
  • Book
  • March 2015
  • Region: Global
  • 1032 Pages
  • John Wiley and Sons Ltd
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The multimedia reference for the latest Financial Reporting Standards, with practical application advice from an expert author team

Wiley IFRS 2015 is the one–stop resource for understanding the most current International Financial Reporting Standards, now in use in over 100 countries. This indispensible set contains the acumen and insight of experts from around the world, plus a CD–ROM that keeps useful information just a click away. Readers will find detailed guidance toward IFRS interpretation and implementation, including advice for those implementing the standards for the first time, organised by topic for easy navigation. The CD–ROM includes a point–and–click index for quick reference, and is bookmark–enabled to allow fast access to frequently used pages.

The International Accounting Standards Board continues to make significant strides in achieving global convergence of accounting standards, with more and more countries either adopting IFRS or adapting local standards to align with those produced by the IASB. Wiley IFRS 2015 is a comprehensive multimedia reference set, providing all the information and tools needed to produce IFRS–compliant reports.

  • Get up–to–date on the latest International Financial Reporting Standards
  • Gain expert insight into interpretation and implementation
  • Apply IFRS rules in complex, real–world situations
  • Access expert advice instantly with the fully–indexed CD–ROM

Uniform reporting reduces the cost of preparing financial statements for multinational companies, and facilitates the jobs of those tasked with the assessment of business results. As IFRS rules update annually, it′s vital for financial professionals to stay current on the latest changes, which may affect current procedure or induce changes going forward. Wiley IFRS 2015 provides complete guidance on the latest information, with clear instruction and expert advice.

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About the Authors vii

1 Introduction to International Financial Reporting Standards 1

2 Conceptual Framework 29

3 Presentation of Financial Statements 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

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 Share–Based 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

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

29 Related–Party 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

36First–Time Adoption of International Financial Reporting Standards 953

Index 985

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