Interpretation and Application of International Financial Reporting Standards 2012

ISBN-10: 0470923997

ISBN-13: 9780470923993

Edition: 9th 2012

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 indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance.
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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: 3.476
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
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