Applying IFRS Standards

5. Auflage 2025
ISBN: 978-1-394-23593-3
Verlag: John Wiley & Sons Inc

Buch, Englisch, 704 Seiten, Format (B × H): 219 mm x 277 mm, Gewicht: 1512 g

A comprehensive IFRS practice resource from leading accounting authorities

In the newly revised fifth edition of Applying IFRS® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS).

The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings.

Applying IFRS® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources.

This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.

Autoren/Hrsg.

Service, Cathrynne

Picker, Ruth

Kolitz, David

van der Tas, Leo

Livne, Gilad

Loftus, Janice

Koning, Miriam

Fachgebiete

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

Inhaltsverzeichnis

Part 1 Conceptual Framework 1

1 The IASB and its Conceptual Framework 3

Part 2 Elements 23

2 Financial statement presentation 25

3 Revenue from contracts with customers 55

4 Inventories 83

5 Property, plant and equipment 109

6 Intangible assets 151

7 Impairment of assets 173

8 Fair value measurement 199

9 Leases 223

10 Provisions, contingent liabilities and contingent assets 259

11 Employee benefits 279

12 Owners’ equity: share capital and reserves 307

13 Financial instruments 331

14 Share- based payment 379

15 Income taxes 403

Part 3 Presentation and Disclosures 433

16 Statement of cash flows 435

17 Key notes disclosures 457

18 Operating segments 479

19 Business combinations 497

Part 4 Economic Entities 523

20 Consolidation: controlled entities 525

21 Consolidation: wholly owned subsidiaries 539

22 Consolidation: intragroup transactions 561

23 Consolidation: non- controlling interest 585

24 Translation of foreign currency transactions and the financial statements of foreign entities 625

Über Autor(innen)

Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member.

Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member.

David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School.

Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London.

Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide.

Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University.

Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.