Interpretation and Application of International Financial Reporting Standards 2012

Name: Interpretation and Application of International Financial Reporting Standards 2012
Availability: OutOfStock
ISBN: 9780470923993

ISBN-10: 0470923997

ISBN-13: 9780470923993

Edition: 9th 2012

Authors: Bruce Mackenzie, Blaise Colyvas, Raymond Chamboko, Danie Coetsee, Tapiwa Njikizana

List price: $130.00

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Description:

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An…

Book details

List price: $130.00
Edition: 9th
Copyright year: 2012
Publisher: John Wiley & Sons, Incorporated
Publication date: 2/7/2012
Binding: Paperback
Pages: 1080
Size: 7.50" wide x 9.50" long x 2.00" tall
Weight: 3.058
Language: English



Preface


About the Authors


About the Online Resources



Introduction to International Financial Reporting Standards



Conceptual Framework



Presentation of Financial Statements



Statement of Financial Position



Statement of Profit or Loss and Other Comprehensive Income, and Changes in Equity



Statement of Cash Flows



Accounting Policies, Changes in Accounting Estimates, and Errors



Inventory



Property, Plant, and Equipment



Borrowing Costs



Intangible Assets



Investment Property



Interests in Associates



Interests in Joint Ventures



Business Combinations and Consolidated Financial Statements



Shareholders' Equity



Share-Based Payment



Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period



Employee Benefits



Revenue Recognition, Including Construction Contracts



Government Grants



Leases



Foreign Currency



Financial Instruments



Fair Value



Income Taxes



Earnings Per Share



Operating Segments



Related-Party Disclosures



Accounting and Reporting by Retirement Benefit Plans



Agriculture



Extractive Industries



Accounting for Insurance Contracts



Interim Financial Reporting



Inflation and Hyperinflation



First-Time Adoption of International Financial Reporting Standards



Disclosure Checklist


Index