PKF International Ltd Wiley IFRS 2015

Interpretation and Application of International Financial Reporting Standards
12. Auflage 2015
ISBN: 978-1-118-88953-4
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 1032 Seiten, E-Book

Reihe: Wiley Regulatory Reporting

The globally-sourced guide to the latest IFRS, with practicalapplication advice
Wiley IFRS 2015 is a complete guide to the latestInternational Financial Reporting Standards set forth by theInternational Accounting Standards Board. Written by aninternational team of experts in global accounting standards, thisguide provides detailed information on the latest changes to theIFRS, with comprehensive coverage of IFRIC interpretations and thetools needed to maintain IFRS-compliance. Readers will find clear,concise explanations delineated by topic for easy navigation,designed for both quick reference in-depth study, with practicaladvice for implementing IFRS in real-life scenarios.
The goal of the IASB is to achieve global convergence ofaccounting standards, reducing preparation costs and facilitatingthe assessment of business outcomes. The IFRS are a key part of thestrategy, simplifying reporting for multinational corporations andthe analysts and investors tasked with evaluating results. WileyIFRS 2015 details the most recent changes to the standards,with expert guidance toward implementation. Readers will:
* Grasp the underlying framework of the International FinancialReporting Standards
* Understand how to interpret the standards and apply them in thereal world
* Follow the Disclosure Checklist to verify completeness and IFRScompliance
* Learn from the experts when implementing IFRS for the firsttime
More and more countries are either adopting IFRS or adaptinglocal standards to align with those set by the IASB. The standardschange annually, and failure to stay up to date can affect businessstrategy and outcomes, especially when working internationally.Wiley IFRS 2015 provides the latest information and expertguidance, helping practitioners match IFRS to real-worldpractice.

Autoren/Hrsg.

Inhaltsverzeichnis

About the Authors vii
1 Introduction to International Financial Reporting Standards 1
2 Conceptual Framework 29
3 Presentation of Financial Statements 39
4 Statement of Financial Position 59
5 Statements of Profit or Loss and Other Comprehensive Income,
and Changes in Equity 75
6 Statement of Cash Flows 95
7 Accounting Policies, Changes in Accounting Estimates, and Errors 113
8 Inventories 135
9 Property, Plant, and Equipment 151
10 Borrowing Costs 187
11 Intangible Assets 195
12 Investment Property 225
13 Impairment and Noncurrent Assets Held for Sale 239
14 Consolidations, Joint Arrangements, Associates,
and Separate Financial Statements 261
15 Business Combinations 317
16 Shareholders' Equity 371
17 Share-Based Payment 397
18 Current Liabilities, Provisions, Contingencies,
and Events After the Reporting Period 435
19 Employee Benefits 467
20 Revenue Recognition, Including Construction Contracts 489
21 Government Grants 527
22 Leases 539
23 Foreign Currency 593
24 Financial Instruments 625
25 Fair Value 749
26 Income Taxes 775
27 Earnings Per Share 815
28 Operating Segments 833
29 Related-Party Disclosures 851
30 Accounting and Reporting by Retirement Benefit Plans 865
31 Agriculture 873
32 Extractive Industries 887
33 Accounting for Insurance Contracts 897
34 Interim Financial Reporting 909
35 Inflation and Hyperinflation 931
36First-Time Adoption of International Financial Reporting Standards 953
Index 985

Über Autor(innen)

PKF International Limited administers the PKF network of around 300 member firms and correspondents in 440 locations in around 125 countries, providing accounting and business advisory services.
PKF International member firms have a $2.68 billion aggregate fee income (year end June 2012) and the network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.
PKF member firms have service and sector specialists in their own marketplace, but also deliver an international service through their relationships with other network members.