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Wiley 2022 interpretation and application of IFRS standards / Salim Alibhai, Erwin Bakker, TV Balasubramanian, Kunal Bharadva, Asif Chaudhry, Danie Coetsee, Jamie Drummond, Patrick Kuria, J Ramanarayanan, Darshan Shah, authors.

Contributor(s): Series: Wiley Regulatory ReportingHoboken, New Jersey, USA : Wiley, 2022Description: vii, 1010 pages ; 24 cmISBN:
  • 9781119904472 (pbk)
Subject(s): DDC classification:
  • 23 657.30218 W64 2022
Contents:
About the Authors vii 1 Introduction To International Financial Reporting Standards 1 2 Conceptual Framework 15 3 Presentation of Financial Statements 41 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates and Errors 117 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment of Assets and Non- Current Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders’ Equity 365 17 Share- Based Payment 389 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423 19 Employee Benefits 457 20 Revenue from Contracts with Customers 483 21 Government Grants 523 22 Leases 537 23 Foreign Currency 567 24 Financial Instruments 599 25 Fair Value 729 26 Income Taxes 759 27 Earnings Per Share 797 28 Operating Segments 815 29 Related Party Disclosures 835 30 Accounting and Reporting by Retirement Benefit Plans 849 31 Agriculture 857 32 Extractive Industries 873 33 Accounting for Insurance Contracts 883 34 Interim Financial Reporting 909 35 Hyperinflation 929 36 First- Time Adoption of International Financial Reporting Standards 939 Index 971
Summary: The 2022 reference for the interpretation and application of the latest international financial reporting standards, this book is a revised and comprehensive resource that includes the information needed to interpret and apply International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. The IFRS® standards are ever evolving - therefore, it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. This volume offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable, and efficient. This edition includes IFRS 17 Insurance Contracts which has an effective date of 1 January 2023. This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International 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 International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms
Holdings
Item type Current library Collection Call number Status Barcode
Books Books College Library General Circulation Section GC GC 657.30218 W64 2022 (Browse shelf(Opens below)) Available HNU003880

Includes index

About the Authors vii 1 Introduction To International Financial Reporting Standards 1 2 Conceptual Framework 15 3 Presentation of Financial Statements 41 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates and Errors 117 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment of Assets and Non- Current Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders’ Equity 365 17 Share- Based Payment 389 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423 19 Employee Benefits 457 20 Revenue from Contracts with Customers 483 21 Government Grants 523 22 Leases 537 23 Foreign Currency 567 24 Financial Instruments 599 25 Fair Value 729 26 Income Taxes 759 27 Earnings Per Share 797 28 Operating Segments 815 29 Related Party Disclosures 835 30 Accounting and Reporting by Retirement Benefit Plans 849 31 Agriculture 857 32 Extractive Industries 873 33 Accounting for Insurance Contracts 883 34 Interim Financial Reporting 909 35 Hyperinflation 929 36 First- Time Adoption of International Financial Reporting Standards 939 Index 971

The 2022 reference for the interpretation and application of the latest international financial reporting standards, this book is a revised and comprehensive resource that includes the information needed to interpret and apply International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. The IFRS® standards are ever evolving - therefore, it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. This volume offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable, and efficient. This edition includes IFRS 17 Insurance Contracts which has an effective date of 1 January 2023. This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International 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 International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms

College of Business and Accountancy Bachelor of Science in Accountancy

Text in English

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