Wiley interpretation and application of international financial reporting standards
Interpretation and application of international financial reporting standards International financial reporting standards
- Hoboken, N.J. : John Wiley & Sons, 2016.
- vii, 996 p.: illustrations ; 24 cm
- Annual
- Began with 2010.
Contents: 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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International financial reporting standards--Periodicals. International financial reporting standards.