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