Wiley IFRS 2015

Interpretation and Application of International Financial Reporting Standards

Häftad, Engelska, 2015

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The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios.The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting StandardsUnderstand how to interpret the standards and apply them in the real worldFollow the Disclosure Checklist to verify completeness and IFRS complianceLearn from the experts when implementing IFRS for the first timeMore and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

Produktinformation

Utgivningsdatum2015-02-13
Mått188 x 236 x 48 mm
Vikt1 311 g
FormatHäftad
SpråkEngelska
SerieWiley Regulatory Reporting
Antal sidor1 032
Upplaga12
FörlagJohn Wiley & Sons Inc
ISBN9781118889558

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PKF International Limited administers the PKF network of around 300 member firms and correspondents in 440 locations in around 125 countries, providing accounting and business advisory services.PKF International member firms have a $2.68 billion aggregate fee income (year end June 2012) 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.PKF member firms have service and sector specialists in their own marketplace, but also deliver an international service through their relationships with other network members.

About the Authors vii 1 Introduction to International Financial Reporting Standards 12 Conceptual Framework 293 Presentation of Financial Statements 394 Statement of Financial Position 595 Statements of Profit or Loss and Other Comprehensive Income,and Changes in Equity 756 Statement of Cash Flows 957 Accounting Policies, Changes in Accounting Estimates, and Errors 1138 Inventories 1359 Property, Plant, and Equipment 15110 Borrowing Costs 18711 Intangible Assets 19512 Investment Property 22513 Impairment and Noncurrent Assets Held for Sale 23914 Consolidations, Joint Arrangements, Associates,and Separate Financial Statements 26115 Business Combinations 31716 Shareholders’ Equity 37117 Share-Based Payment 39718 Current Liabilities, Provisions, Contingencies,and Events After the Reporting Period 43519 Employee Benefits 46720 Revenue Recognition, Including Construction Contracts 48921 Government Grants 52722 Leases 53923 Foreign Currency 59324 Financial Instruments 62525 Fair Value 74926 Income Taxes 77527 Earnings Per Share 81528 Operating Segments 83329 Related-Party Disclosures 85130 Accounting and Reporting by Retirement Benefit Plans 86531 Agriculture 87332 Extractive Industries 88733 Accounting for Insurance Contracts 89734 Interim Financial Reporting 90935 Inflation and Hyperinflation 93136First-Time Adoption of International Financial Reporting Standards 953Index 985