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Summary:

Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretationsAn indispensable guide to IFRS complianceProvides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.

Table of Contents:

• Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to Internation Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Fiancial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets
• 12 Investment Property13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statments; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Contruction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures
• 30 Accounting and Reporting by Retirement Benefit Plans31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting ; 35 Inflation and Hyperinflation; 36 Firt-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index

Author/Creator:

MacKenzie, Bruce

Contributors:

Coetsee, Danie

Njikizana, Tapiwa

Chamboko, Raymond

Colyvas, Blaise

Hanekom, Brandon

Languages:

English

Language Notes:

Item content: English

Main Work:

Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards [by MacKenzie, B.]

Other Related Resources:

Print version: Wiley IFRS 2013 : Interpretation and Application of International Financial Reporting Standards [by Mackenzie, B.] (Hoboken : Wiley,c2012 — ISBN 9781118277270)

Subjects:

Accounting -- Standards

Financial statements -- Standards

International Accounting Standards Board

General Notes:

Description based upon print version of record.

Physical Description:

1 online resource (1072 pages)

Digital Characteristics:

text file

Call Numbers:

HF5626 .I594

ISBNs:

9781118419793

OCLC Numbers:

1053106502

Other Control Numbers:

EBL1104501 (source: AU-PeEL)
EBC1104501 (source: MiAaPQ)