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

توضیحات

Your indispensable Guide to IFRS® compliance

International Financial Reporting Standards (IFRS®) have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union in 2002 (mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS® starting in 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® 2015 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® 2015 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 significant impact on readers' responsibilities over the coming year.

PKF is a global network of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.

With offices in 440 cities, we operate in 150 countries across 5 continents and specialise in providing high quality audit, accounting, tax, and business advisory services to international and domestic organisations in all our markets.

PKF International member firms have an aggregate fee income of $2.52 billion, and the network is a member of the Forum of Firms—an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.


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