Wiley 2017 Interpretation and Application of IFRS Standards

  • 25h 41m
  • Erwin Bakker, et al.
  • John Wiley & Sons (UK)
  • 2017

The one-stop resource for IFRS interpretation and application, updated for 2017

Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance.

The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation.

  • Review the latest IFRS rules and standards
  • Apply guidelines and best practices appropriately
  • Gain expert insight on IFRS interpretation and implementation
  • Ensure compliance and verify completeness

Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

In this Book

  • Introduction to International Financial Reporting Standards
  • Conceptual Framework
  • Presentation of Financial Statements
  • Statement of Financial Position
  • Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity
  • Statement of Cash Flows
  • Accounting Policies, Changes in Accounting Estimates, and Errors
  • Inventories
  • Property, Plant and Equipment
  • Borrowing Costs
  • Intangible Assets
  • Investment Property
  • Impairment of Assets and Non-Current Assets Held for Sale
  • Consolidations, Joint Arrangements, Associates and Separate Financial Statements
  • Business Combinations
  • Shareholders' Equity
  • Share-Based Payment
  • Current Liabilities, Provisions, Contingencies and Events after the Reporting Period
  • Employee Benefits
  • Revenue Recognition, Including Construction Contracts
  • Government Grants
  • Leases
  • Foreign Currency
  • Financial Instruments
  • Fair Value
  • Income Taxes
  • Earnings per Share
  • Operating Segments
  • Related-Party Disclosures
  • Accounting and Reporting by Retirement Benefit Plans
  • Agriculture
  • Extractive Industries
  • Accounting for Insurance Contracts
  • Interim Financial Reporting
  • Hyperinflation
  • First-Time Adoption of International Financial Reporting Standards
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