Details

<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 833</p> <p>30 Accounting and Reporting by Retirement Benefit Plans 847</p> <p>31 Agriculture 855</p> <p>32 Extractive Industries 869</p> <p>33 Accounting for Insurance Contracts 879</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 963</p>

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<p><b>The 2023 reference for the interpretation and application of the latest international financial reporting standards.</b> <p><i>Wiley Interpretation and Application of IFRS^® Standards 2023 </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 2023 </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. <p>This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF Global member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. <p>PKF Global 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 Global refers to the network of member firms of PKF International Limited, each of which is a separate and independent legal entity. PKF International Limited coordinates activities of PKF Global but provides no services to clients, and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm(s). Correspondent firms are not members of PKF Global. All rights reserved.

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