Wiley Ifrs

Practical Implementation Guide and Workbook
3rd Auflage
ISBN: 978-0-470-64791-2
Verlag: Wiley

Buch, Englisch, 608 Seiten, Format (B × H): 216 mm x 280 mm, Gewicht: 1492 g

Reihe: Wiley Regulatory Reporting

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable.

Autoren/Hrsg.

Mirza, Abbas A

Holt, Graham

Knorr, Liesel

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Forewords to First Edition.

Preface.

Acknowledgements.

About the Authors.

1 Introduction to International Financial Reporting Standards.

2 IASB Framework.

3 Presentation of Financial Statements (IAS 1).

4 Inventories (IAS 2).

5 Statement of Cash Flows (IAS 7).

6 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8).

7 Events After the Reporting Period (IAS 10).

8 Construction Contracts (IAS 11).

9 Income Taxes (IAS 12).

10 Property, Plant, and Equipment (IAS 16).

11 Leases (IAS 17).

12 Revenue (IAS 18).

13 Employee Benefits (IAS 19).

14 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20).

15 The Effects of Changes in Foreign Exchange Rates (IAS 21).

16 Borrowing Costs (IAS 23).

17 Related-Party Disclosures (IAS 24).

18 Accounting and Reporting by Retirement Benefit Plans (IAS 26).

19 Consolidated and Separate Financial Statements (IAS 27).

20 Investments in Associates (IAS 28).

21 Financial Reporting in Hyperinflationary Economies (IAS 29).

22 Interests in Joint Ventures (IAS 31).

23 Financial Instruments: Presentation (IAS 32).

24 Financial Instruments: Recognition and Measurement (IAS 39).

25 Earnings Per Share (IAS 33).

26 Interim Financial Reporting (IAS 34).

27 Impairment of Assets (IAS 36).

28 Provisions, Contingent Liabilities, and Contingent Assets (IAS 37).

29 Intangible Assets (IAS 38).

30 Investment Property (IAS 40).

31 Agriculture (IAS 41).

32 First-Time Adoption of International Financial Reporting Standards (IFRS 1).

33 Share-Based Payments (IFRS 2).

34 Business Combinations (IFRS 3).

35 Insurance Contracts (IFRS 4).

36 Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5).

37 Exploration for and Evaluation of Mineral Resources (IFRS 6).

38 Financial Instruments: Disclosures (IFRS 7).

39 Operating Segments (IFRS 8).

40 Financial Instruments (IFRS 9).

41 IFRS for SMEs.

Answers for Multiple-Choice Questions.

Index.

Über Autor(innen)

Abbas Ali Mirza is a Partner in Deloitte & Touche, Dubai, UAE, and a member of the firm's regional Assurance and Advisory Committee. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce and Industry and was the Chairman of the Intra Governmental Working Group of Experts on International Standards on Accounting and Reporting (ISAR) at the United Nations.

Graham J. Holt is an Examiner with the Association of Chartered Certified Accountants (ACCA), and Executive Head of the Division of Accounting and Finance, Manchester Metropolitan University Business School in the UK. He is an IFRS(r) author and contributor to both academic publications and professional journals.

Liesel Knorr is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Board (IASB) responsible for preparing the core set of standards endorsed by the International Organization of Securities and Exchange Commission. She is the author of many technical papers.