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Wiley 2022 Interpretation and Application of IFRS Standards


Wiley 2022 Interpretation and Application of IFRS Standards


Wiley Regulatory Reporting 1. Aufl.

von: PKF International Ltd

91,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 13.06.2022
ISBN/EAN: 9781119904502
Sprache: englisch
Anzahl Seiten: 1024

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

<p><b>The 2022 reference for the interpretation and application of the latest international financial reporting standards</b> <p><i>Wiley IFRS® Standards 2022</i> is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). <p>This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. <p>The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. <i>Wiley IFRS® Standards 2022</i> offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 17 <i>Insurance Contracts</i> which has an effective date of 1 January 2023. <p>This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. <p>PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. <p>PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
<p>About the Authors vii</p> <p>1 Introduction To International Financial Reporting Standards 1</p> <p>2 Conceptual Framework 15</p> <p>3 Presentation of Financial Statements 41</p> <p>4 Statement of Financial Position 63</p> <p>5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77</p> <p>6 Statement of Cash Flows 99</p> <p>7 Accounting Policies, Changes in Accounting Estimates and Errors 117</p> <p>8 Inventories 139</p> <p>9 Property, Plant and Equipment 157</p> <p>10 Borrowing Costs 187</p> <p>11 Intangible Assets 195</p> <p>12 Investment Property 225</p> <p>13 Impairment of Assets and Non- Current Assets Held for Sale 239</p> <p>14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261</p> <p>15 Business Combinations 313</p> <p>16 Shareholders’ Equity 365</p> <p>17 Share- Based Payment 389</p> <p>18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423</p> <p>19 Employee Benefits 457</p> <p>20 Revenue from Contracts with Customers 483</p> <p>21 Government Grants 523</p> <p>22 Leases 537</p> <p>23 Foreign Currency 567</p> <p>24 Financial Instruments 599</p> <p>25 Fair Value 729</p> <p>26 Income Taxes 759</p> <p>27 Earnings Per Share 797</p> <p>28 Operating Segments 815</p> <p>29 Related Party Disclosures 835</p> <p>30 Accounting and Reporting by Retirement Benefit Plans 849</p> <p>31 Agriculture 857</p> <p>32 Extractive Industries 873</p> <p>33 Accounting for Insurance Contracts 883</p> <p>34 Interim Financial Reporting 909</p> <p>35 Hyperinflation 929</p> <p>36 First- Time Adoption of International Financial Reporting Standards 939</p> <p>Index 971</p>
<p><b>The 2022 reference for the interpretation and application of the latest international financial reporting standards</b></p> <P><I>Wiley IFRS<sup>®</sup> Standards 2022</i> is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS<sup>®</sup>) as outlined by the International Accounting Standards Board (IASB). <p>This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. <p>The IFRS<sup>®</sup> standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. <i>Wiley IFRS<sup>®</sup> Standards 2022</i> offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 17 <i>Insurance Contracts</i> which has an effective date of 1 January 2023. <p>This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. <p>PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. <p>PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.

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