Wiley interpretation and application of IFRS standards / Salim Alibhai [and fourteen others]

By: Alibhai, Salim [author]
Language: English Publisher: Hoboken, NJ: John Wiley & Sons Ltd., ©2018Description: viii, 1007 pages : 23 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9781119461500Other title: Wiley 2018 interpretation and application of IFRS standardsSubject(s): International financial reporting standards | Financial statements -- Standards
Contents:
CONTENTS:About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 45 4 Statement of Financial Position 65 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 81 6 Statement of Cash Flows 101 7 Accounting Policies, Changes in Accounting Estimates, and Errors 119 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 221 13 Impairment of Assets and Non-Current Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 257 15 Business Combinations 309 16 Shareholders' Equity 361 17 Share-Based Payment 383 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 417 19 Employee Benefits 449 20 Revenue from Contracts with Customer 475 21 Government Grants 515 22 Leases 527 23 Foreign Currency 583 24 Financial Instruments 615 25 Fair Value 737 26 Income Taxes 767 27 Earnings per Share 803 28 Operating Segments 821 29 Related Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 877 33 Accounting for Insurance Contracts 887 34 Interim Financial Reporting 905 35 Hyperinflation 925 36 First-Time Adoption of International Financial Reporting Standards 935 Index 967
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GENERAL REFERENCE 		657.30218 Al419 2018 (Browse shelf) Available CITU-CL-49702
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includes summary ok key provisions of US GAAP vs. IFRS

CONTENTS:About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 45 4 Statement of Financial Position 65 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 81 6 Statement of Cash Flows 101 7 Accounting Policies, Changes in Accounting Estimates, and Errors 119 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 221 13 Impairment of Assets and Non-Current Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 257 15 Business Combinations 309 16 Shareholders' Equity 361 17 Share-Based Payment 383 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 417 19 Employee Benefits 449 20 Revenue from Contracts with Customer 475 21 Government Grants 515 22 Leases 527 23 Foreign Currency 583 24 Financial Instruments 615 25 Fair Value 737 26 Income Taxes 767 27 Earnings per Share 803 28 Operating Segments 821 29 Related Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 877 33 Accounting for Insurance Contracts 887 34 Interim Financial Reporting 905 35 Hyperinflation 925 36 First-Time Adoption of International Financial Reporting Standards 935 Index 967

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