E-Book, Englisch, 272 Seiten, E-Book
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-04755-1
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
One of the biggest challenges of any reporting standard is howbest to interpret and implement it in the context of a specificcompany or industry, given that each industry has its ownintricacies and nuances. The Impact of IFRS on Industryprovides specific guidance on applying IFRS in a diverse range ofsectors.
Opening with an overview of IFRS, including a summary of all thestandards, the book goes on to provide detailed coverage of thestandards that can impact all industries, including IAS-40, IFRS 1,and IFRS 5. Thereafter, it offers practical advice and guidance onthe application of IFRS in specific industries, includingautomotive; oil and gas; bio-sciences; infrastructure; airlines;media and communications; government-owned entities; mining;software; banking and financial services; insurance; FMCG;shipping; pharmaceuticals; telecoms; real estate and construction;power; SMEs; retail; e-commerce; and the service sector. The bookconcludes with a discussion on the collateral impact ofimplementing IFRS and how forthcoming IFRS Standards could impactspecific industries.
Worked examples are used throughout to demonstrate how thestandards are applied in practice.
* Understand the IFRS standards comprehensively
* Learn which standards impact all industries
* Examine the ways in which IFRS is applied in practice
* See how different standards are applied in specificindustries
Suitable as a quick reference or a comprehensive guide, TheImpact of IFRS on Industry gives you the real-world IFRSanswers you need.
Autoren/Hrsg.
Weitere Infos & Material
Preface vii
Acknowledgements ix
1 Introduction: The Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry 1
2 Summary of Disclosures Under IFRS Standards 7
3 IFRS Standards that Could Impact All Industries 43
4 The Impact of IFRS Standards on Specific Industries 75
5 Forthcoming IFRS Standards That Could Impact Industry 231
6 Collateral Impact of a Transition to IFRS 237
Afterword 245
Appendix: Impact Summary 247
Index 251