Applying IFRS Standards

Häftad, Engelska, 2016

AvRuth Picker,Kerry Clark,John Dunn,David Kolitz,Gilad Livne,Janice Loftus,Leo van der Tas,Ruth (Ernst & Young) Picker,Kerry (Ernst & Young) Clark,John (University of Strathclyde) Dunn,David (University of Exeter Business School) Kolitz,Gilad (University of Exeter Business School) Livne,Janice (University of Sydney) Loftus,Leo (Ernst & Young; Tilburg University) van der Tas

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Understanding the main concepts of IFRS StandardsThe fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Produktinformation

Utgivningsdatum2016-05-11
Mått216 x 277 x 28 mm
Vikt1 588 g
FormatHäftad
SpråkEngelska
Antal sidor752
Upplaga4
FörlagJohn Wiley & Sons Inc
ISBN9781119159223

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Part 1 CONCEPTUAL FRAMEWORK 11 The IASB and its Conceptual Framework 3Part 2 ELEMENTS 192 Owners' equity: share capital and reserves 213 Fair value measurement 494 Revenue from contracts with customers 735 Provisions, contingent liabilities and contingent assets 956 Income taxes 1237 Financial instruments 1558 Share-based payment 1999 Inventories 21910 Employee benefits 24511 Property, plant and equipment 27512 Leases 32113 Intangible assets 35514 Business combinations 37915 Impairment of assets 417Online chapter A Exploration for and evaluation of mineral resourcesOnline chapter B AgriculturePART 3 PRESENTATION AND DISCLOSURES 44716 Financial statement presentation 44917 Statement of cash flows 48518 Operating segments 51719 Other key notes disclosures 537PART 4 ECONOMIC ENTITIES 55920 Consolidation: controlled entities 56121 Consolidation: wholly owned subsidiaries 57722 Consolidation: intragroup transactions 60523 Consolidation: non-controlling interest 63524 Translation of the financial statements of foreign entities 679Online chapter C Associates and joint venturesOnline chapter D Joint arrangements