Wiley 2023 Interpretation and Application of IFRS Standards
eBook - ePub

Wiley 2023 Interpretation and Application of IFRS Standards

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

Wiley 2023 Interpretation and Application of IFRS Standards

,

About this book

The newest edition of an essential accounting resource

The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting.

The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find:

  • Clear and informative explanations of the newest updates found in the 2023 IFRS Standards
  • Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations
  • Realistic and practical advice created by, and for, accounting professionals

Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.

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Yes, you can access Wiley 2023 Interpretation and Application of IFRS Standards by in PDF and/or ePUB format, as well as other popular books in Business & International Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Wiley
Year
2023
Print ISBN
9781394186303
eBook ISBN
9781394186327

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 NON-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 SHARE-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