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About this book
Wiley IFRS ® Standards 2020 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 2020 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 2019 as issued by the IASB by 30 June 2019. 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.
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Information
Table of contents
- Cover
- Title Page
- Copyright Page
- Contents
- Author Bios
- Chapter 1: Introduction To International Financial Reporting Standards
- Chapter 2: Conceptual Framework
- Chapter 3: Presentation of Financial Statements
- Chapter 4: Statement of Financial Position
- Chapter 5: Statements Of Profit Or Loss And Other Comprehensive Income, And Changes In Equity
- Chapter 6: Statement of Cash Flows
- Chapter 7: Accounting Policies, Changes In Accounting Estimates And Errors
- Chapter 8: Inventories
- Chapter 9: Property, Plant and Equipment
- Chapter 10: Borrowing Costs
- Chapter 11: Intangible Assets
- Chapter 12: Investment Property
- Chapter 13: Impairment of Assets and Non-Current Assets Held for Sale
- Chapter 14: Consolidations, Joint Arrangements, Associates And Separate Financial Statements
- Chapter 15: Business Combinations
- Chapter 16: Shareholders’ Equity
- Chapter 17: Share-Based Payment
- Chapter 18: Current Liabilities, Provisions, Contingencies And Events After The Reporting Period
- Chapter 19: Employee Benefits
- Chapter 20: Revenue from Contracts with Customers
- Chapter 21: Government Grants
- Chapter 22: Leases
- Chapter 23: Foreign Currency
- Chapter 24: Financial Instruments
- Chapter 25: Fair Value
- Chapter 26: Income Taxes
- Chapter 27: Earnings Per Share
- Chapter 28: Operating Segments
- Chapter 29: Related Party Disclosures
- Chapter 30: Accounting and Reporting by Retirement Benefit Plans
- Chapter 31: Agriculture
- Chapter 32: Extractive Industries
- Chapter 33: Accounting For Insurance Contracts
- Chapter 34: Interim Financial Reporting
- Chapter 35: Hyperinflation
- Chapter 36: First-Time Adoption of International Financial Reporting Standards
- Index
- EULA