Wiley interpretation and application of IFRS standards

Language: English Publisher: Hoboken, NJ: John Wiley & Sons Ltd., ©2019Description: 1 online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9781119579748Subject(s): International financial reporting standards | Financial statements -- StandardsGenre/Form: Electronic books. DDC classification: 657.3 Online resources: Full text available at Wiley Online Library Click here to view
Contents:
TABLE OF CONTENTS About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 57 4 Statement of Financial Position 77 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93 6 Statement of Cash Flows 113 7 Accounting Policies, Changes in Accounting Estimates, and Errors 131 8 Inventories 151 9 Property, Plant and Equipment 169 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 233 13 Impairment of Assets and Non-Current Assets Held for Sale 247 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269 15 Business Combinations 319 16 Shareholders’ Equity 371 17 Share-Based Payment 393 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425 19 Employee Benefits 457 20 Revenue from Contracts with Customers 481 21 Government Grants 521 22 Leases 535 23 Foreign Currency 565 24 Financial Instruments 597 25 Fair Value 721 26 Income Taxes 749 27 Earnings Per Share 785 28 Operating Segments 803 29 Related Party Disclosures 821 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 859 33 Accounting for Insurance Contracts 867 34 Interim Financial Reporting 887 35 Hyperinflation 907 36 First-Time Adoption of International Financial Reporting Standards 917 Index 949
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TABLE OF CONTENTS
About the Authors vii

1 Introduction to International Financial Reporting Standards 1

2 Conceptual Framework 27

3 Presentation of Financial Statements 57

4 Statement of Financial Position 77

5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93

6 Statement of Cash Flows 113

7 Accounting Policies, Changes in Accounting Estimates, and Errors 131

8 Inventories 151

9 Property, Plant and Equipment 169

10 Borrowing Costs 197

11 Intangible Assets 205

12 Investment Property 233

13 Impairment of Assets and Non-Current Assets Held for Sale 247

14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269

15 Business Combinations 319

16 Shareholders’ Equity 371

17 Share-Based Payment 393

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

19 Employee Benefits 457

20 Revenue from Contracts with Customers 481

21 Government Grants 521

22 Leases 535

23 Foreign Currency 565

24 Financial Instruments 597

25 Fair Value 721

26 Income Taxes 749

27 Earnings Per Share 785

28 Operating Segments 803

29 Related Party Disclosures 821

30 Accounting and Reporting by Retirement Benefit Plans 835

31 Agriculture 843

32 Extractive Industries 859

33 Accounting for Insurance Contracts 867

34 Interim Financial Reporting 887

35 Hyperinflation 907

36 First-Time Adoption of International Financial Reporting Standards 917

Index 949

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