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Wiley IFRS 2017. Interpretation and Application of IFRS Standards. Wiley Regulatory Reporting

  • ID: 3941526
  • Book
  • 1024 Pages
  • John Wiley and Sons Ltd
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Includes summary of key provisions of US GAAP vs. IFRS®

Your Indispensable Guide to IFRS® Compliance

International Financial Reporting Standards (IFRS®) are now in use in over 120 jurisdictions worldwide, including the European Union and most countries in Asia, the Middle East and South America. In the United States companies have been permitted to use them by the SEC since 2007.

With further refinements to IFRS® by the International Accounting Standards Board (IASB) resulting in changes on a yearly basis, and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS®, mastery of this knowledge is a necessity for all preparers of financial statements.

Wiley IFRS® 2017 provides a complete and up–to–date explanation of all IFRS® requirements, coupled with examples of how to apply the rules in complex, real–world situations. It can be used to train accounting staff, and to serve as a reference guide during the implementation of IFRS® and preparation of IFRS®–based financial statements. Wiley IFRS® 2017 is equally valuable for preparers, auditors, and users of financial reports.

Key concepts are illustrated throughout, using worked examples and selections from actual published financial statements. Also included are a comprehensive disclosure checklist and integrated discussions of major ongoing IASB projects that may have a significant impact on readers′ responsibilities over the coming year.

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About the Authors vii

1 Introduction to International Financial Reporting Standards 1

2 Conceptual Framework 27

3 Presentation of Financial Statements 43

4 Statement of Financial Position 63

5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 79

6 Statement of Cash Flows 99

7 Accounting Policies, Changes in Accounting Estimates, and Errors 117

8 Inventories 137

9 Property, Plant and Equipment 155

10 Borrowing Costs 189

11 Intangible Assets 197

12 Investment Property 227

13 Impairment of Assets and Non–Current Assets Held for Sale 241

14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 265

15 Business Combinations 317

16 Shareholders Equity 373

17 Share–Based Payment 395

18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425

19 Employee Benefits 459

20 Revenue Recognition, Including Construction Contracts 485

21 Government Grants 519

22 Leases 533

23 Foreign Currency 589

24 Financial Instruments 619

25 Fair Value 747

26 Income Taxes 777

27 Earnings per Share 813

28 Operating Segments 833

29 Related–Party Disclosures 851

30 Accounting and Reporting by Retirement Benefit Plans 865

31 Agriculture 873

32 Extractive Industries 889

33 Accounting for Insurance Contracts 899

34 Interim Financial Reporting 911

35 Hyperinflation 933

36 First–Time Adoption of International Financial Reporting Standards 943

Index 975

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PKF International Ltd
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