Wiley Interpretation and Application of IFRS Standards
Wiley Regulatory Reporting 1. Aufl.
The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 45 4 Statement of Financial Position 65 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 81 6 Statement of Cash Flows 101 7 Accounting Policies, Changes in Accounting Estimates, and Errors 119 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 185 11 Intangible Assets 193 12 Investment Property 221 13 Impairment of Assets and Non-Current Assets Held for Sale 235 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 257 15 Business Combinations 309 16 Shareholders’ Equity 361 17 Share-Based Payment 383 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 417 19 Employee Benefits 449 20 Revenue from Contracts with Customer 475 21 Government Grants 515 22 Leases 527 23 Foreign Currency 583 24 Financial Instruments 615 25 Fair Value 737 26 Income Taxes 767 27 Earnings per Share 803 28 Operating Segments 821 29 Related Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 877 33 Accounting for Insurance Contracts 887 34 Interim Financial Reporting 905 35 Hyperinflation 925 36 First-Time Adoption of International Financial Reporting Standards 935 Index 967
PKF International is a global network of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.With offices in 440 cities, PKF operates in 150 countries across 5 continents and specialises in providing high quality audit, accounting, tax, and business advisory services to international and domestic organisations in all of their markets.PKF International member firms have an aggregate fee income of $2.52 billion, and the network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.
The 2018 reference for the effective application and compliance with the latest international standards Wiley IFRS® Standards 2018 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). This accessible resource contains a wide range of practical tools 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 most recent standards. The IFRS® standards are ever evolving, so it is essential that professionals have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2018 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 important guide is written by the people passionate about IFRS® at PKF International. With offices in over 400 locations, PKF operates in 150 countries across five regions, PKF specialises in providing world-class analysis and clear solutions in Assurance, Advisory, Taxation and Business Service for companies around the globe. PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment. PKF International member firms have an aggregate fee income of nearly $1.3 billion, and the network 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
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