Details

Wiley Interpretation and Application of IFRS Standards 2019

Wiley Regulatory Reporting 1. Aufl.

von: PKF International Ltd
91,99 €
Verlag:	Wiley
Format:	EPUB
Veröffentl.:	29.04.2019
ISBN/EAN:	9781119577300
Sprache:	englisch
Anzahl Seiten:	996

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Beschreibungen

Titelbeschreibung

The 2019 reference for the interpretation and application of the latest international standards Wiley IFRS® Standards 2019 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 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 most recent standards. 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. Wiley IFRS® Standards 2019 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 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This important guide is written by the people passionate about IFRS® at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations 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 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. 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.

Inhaltsverzeichnis

About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 57 4 Statement of Financial Position 77 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 93 6 Statement of Cash Flows 113 7 Accounting Policies, Changes in Accounting Estimates, and Errors 131 8 Inventories 151 9 Property, Plant and Equipment 169 10 Borrowing Costs 197 11 Intangible Assets 205 12 Investment Property 233 13 Impairment of Assets and Non-Current Assets Held for Sale 247 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 269 15 Business Combinations 319 16 Shareholders’ Equity 371 17 Share-Based Payment 393 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 425 19 Employee Benefits 457 20 Revenue from Contracts with Customers 481 21 Government Grants 521 22 Leases 535 23 Foreign Currency 565 24 Financial Instruments 597 25 Fair Value 721 26 Income Taxes 749 27 Earnings Per Share 785 28 Operating Segments 803 29 Related Party Disclosures 821 30 Accounting and Reporting by Retirement Benefit Plans 835 31 Agriculture 843 32 Extractive Industries 859 33 Accounting for Insurance Contracts 867 34 Interim Financial Reporting 887 35 Hyperinflation 907 36 First-Time Adoption of International Financial Reporting Standards 917 Index 949

Autorenportrait

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 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. 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.

Back cover copy

The 2019 reference for the interpretation and application of the latest international standards Wiley IFRS® Standards 2019 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 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 most recent standards. 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. Wiley IFRS® Standards 2019 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 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This important guide is written by the people passionate about IFRS® at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations 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 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. 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.