03337cas a2200481 a 4500 16720809 OSt 20231014133706.0 100305c20109999njuar 0 a0eng d 2011207524 9781119104360 (OCoLC)ocn727797035 John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030 CSL eng LC CSL HVL OCLCF YDXCP OCLCO OCLCQ HUL OCL lccopycat nsdp HF5626.I59 657 14 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 text txt rdacontent unmediated n rdamedia volume nc rdacarrier 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 -- Description based on: 2010; title from t.p. Latest issue consulted: 2013. International financial reporting standards Periodicals. 2565 International financial reporting standards. fast 2566 Financial statements Standards Periodicals. 2567 Accounting Standards Periodicals. 2568 Accounting Standards. fast (OCoLC)fst00795458 2569 Financial statements Standards. fast (OCoLC)fst00924803 2570 Periodicals. fast (OCoLC)fst01411641 637 Wiley IFRS (DLC) 2004699720 (OCoLC)58387617 7 cbc serials 2 ncip 20 n-oclcserc lcc BK 10126 17626 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-30 0 HF5626.I59 K/929/929/19 2023-10-14 00:00:00 2023-10-14 BK