Wiley 2022 Interpretation and Application of IFRS Standards
eBook - ePub

Wiley 2022 Interpretation and Application of IFRS Standards

,
  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

Wiley 2022 Interpretation and Application of IFRS Standards

,

About this book

The 2022 reference for the interpretation and application of the latest international financial reporting standards

Wiley IFRSĀ® Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRSĀ®) 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 standards.

The IFRSĀ® 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 IFRSĀ® Standards 2022 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 17 Insurance Contracts which has an effective date of 1 January 2023.

This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. 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 ā€“ 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.

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Information

Publisher
Wiley
Year
2022
Print ISBN
9781119904472
eBook ISBN
9781119904502
Edition
1
Topic
Business
Subtopic
International Accounting
Index
Business

Table of contents

  1. COVER
  2. TABLE OF CONTENTS
  3. TITLE PAGE
  4. COPYRIGHT
  5. ABOUT THE AUTHORS
  6. 1 INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
  7. 2 CONCEPTUAL FRAMEWORK
  8. 3 PRESENTATION OF FINANCIAL STATEMENTS
  9. 4 STATEMENT OF FINANCIAL POSITION
  10. 5 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME, AND CHANGES IN EQUITY
  11. 6 STATEMENT OF CASH FLOWS
  12. 7 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS
  13. 8 INVENTORIES
  14. 9 PROPERTY, PLANT AND EQUIPMENT
  15. 10 BORROWING COSTS
  16. 11 INTANGIBLE ASSETS
  17. 12 INVESTMENT PROPERTY
  18. 13 IMPAIRMENT OF ASSETS AND NONā€CURRENT ASSETS HELD FOR SALE
  19. 14 CONSOLIDATIONS, JOINT ARRANGEMENTS, ASSOCIATES AND SEPARATE FINANCIAL STATEMENTS
  20. 15 BUSINESS COMBINATIONS
  21. 16 SHAREHOLDERS' EQUITY
  22. 17 SHAREā€BASED PAYMENT
  23. 18 CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES AND EVENTS AFTER THE REPORTING PERIOD
  24. 19 EMPLOYEE BENEFITS
  25. 20 REVENUE FROM CONTRACTS WITH CUSTOMERS
  26. 21 GOVERNMENT GRANTS
  27. 22 LEASES
  28. 23 FOREIGN CURRENCY
  29. 24 FINANCIAL INSTRUMENTS
  30. 25 FAIR VALUE
  31. 26 INCOME TAXES
  32. 27 EARNINGS PER SHARE
  33. 28 OPERATING SEGMENTS
  34. 29 RELATED PARTY DISCLOSURES
  35. 30 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS
  36. 31 AGRICULTURE
  37. 32 EXTRACTIVE INDUSTRIES
  38. 33 ACCOUNTING FOR INSURANCE CONTRACTS
  39. 34 INTERIM FINANCIAL REPORTING
  40. 35 HYPERINFLATION
  41. 36 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
  42. INDEX
  43. END USER LICENSE AGREEMENT