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 --

9781119104360

John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030

2011207524


International financial reporting standards--Periodicals.
International financial reporting standards.


Financial statements--Standards--Periodicals.
Accounting--Standards--Periodicals.
Accounting--Standards.
Financial statements--Standards.


Periodicals.

HF5626.I59

657