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Wiley 2021 Interpretation and Application of IFRS Standards [Minkštas viršelis]

  • Formatas: Paperback / softback, 1008 pages, aukštis x plotis x storis: 234x185x58 mm, weight: 1860 g
  • Išleidimo metai: 13-May-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111981863X
  • ISBN-13: 9781119818632
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 1008 pages, aukštis x plotis x storis: 234x185x58 mm, weight: 1860 g
  • Išleidimo metai: 13-May-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111981863X
  • ISBN-13: 9781119818632
Kitos knygos pagal šią temą:
Wiley Interpretation and Application of IFRS® Standards

The 2021 reference for the interpretation and application of the latest international standards

Wiley IFRS® Standards 2021 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 2021 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 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.

This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.

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.

About the Authors vii
1 Introduction To International Financial Reporting Standards
1(14)
2 Conceptual Framework
15(26)
3 Presentation Of Financial Statements
41(22)
4 Statement Of Financial Position
63(14)
5 Statements Of Profit Or Loss And Other Comprehensive Income, And Changes In Equity
77(22)
6 Statement Of Cash Flows
99(18)
7 Accounting Policies, Changes In Accounting Estimates And Errors
117(22)
8 Inventories
139(18)
9 Property, Plant And Equipment
157(28)
10 Borrowing Costs
185(8)
11 Intangible Assets
193(30)
12 Investment Property
223(14)
13 Impairment Of Assets And Non-Current Assets Held For Sale
237(22)
14 Consolidations, Joint Arrangements, Associates And Separate Financial Statements
259(52)
15 Business Combinations
311(52)
16 Shareholders' Equity
363(22)
17 Share-Based Payment
385(34)
18 Current Liabilities, Provisions, Contingencies And Events After The Reporting Period
419(32)
19 Employee Benefits
451(26)
20 Revenue From Contracts With Customers
477(40)
21 Government Grants
517(14)
22 Leases
531(30)
23 Foreign Currency
561(32)
24 Financial Instruments
593(130)
25 Fair Value
723(28)
26 Income Taxes
751(38)
27 Earnings Per Share
789(18)
28 Operating Segments
807(20)
29 Related Party Disclosures
827(14)
30 Accounting And Reporting By Retirement Benefit Plans
841(8)
31 Agriculture
849(16)
32 Extractive Industries
865(10)
33 Accounting For Insurance Contracts
875(24)
34 Interim Financial Reporting
899(20)
35 Hyperinflation
919(10)
36 First-Time Adoption Of International Financial Reporting Standards
929(32)
Index 961