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  <titleInfo>
    <title>Wiley interpretation and application of international financial reporting standards</title>
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  <titleInfo type="alternative">
    <title>Interpretation and application of international financial reporting standards</title>
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  <titleInfo type="alternative">
    <title>International financial reporting standards</title>
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  <genre authority="fast">Periodicals.</genre>
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    <place>
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    <publisher>John Wiley &amp; Sons</publisher>
    <dateIssued>2016</dateIssued>
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    <dateIssued encoding="marc" point="end">9999</dateIssued>
    <issuance>continuing</issuance>
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    <extent>vii, 996 p.: illustrations ; 24 cm</extent>
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  <tableOfContents>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 -- </tableOfContents>
  <subject authority="lcsh">
    <titleInfo>
      <title>International financial reporting standards</title>
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    <topic>Periodicals</topic>
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    <titleInfo>
      <title>International financial reporting standards</title>
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  <subject authority="lcsh">
    <topic>Financial statements</topic>
    <topic>Standards</topic>
    <topic>Periodicals</topic>
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  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <topic>Periodicals</topic>
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  <subject authority="fast">
    <topic>Accounting</topic>
    <topic>Standards</topic>
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  <subject authority="fast">
    <topic>Financial statements</topic>
    <topic>Standards</topic>
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  <classification authority="lcc">HF5626.I59</classification>
  <classification authority="ddc" edition="14">657</classification>
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    <titleInfo>
      <title>Wiley IFRS</title>
    </titleInfo>
    <identifier type="local">(DLC)  2004699720</identifier>
    <identifier type="local">(OCoLC)58387617</identifier>
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  <identifier type="isbn">9781119104360</identifier>
  <identifier type="lccn">2011207524</identifier>
  <identifier type="stock number">John Wiley &amp; Sons, Inc., 111 River Street, Hoboken, NJ 07030</identifier>
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