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PKF International Ltd

Wiley Interpretation and Application of IFRS Standards 2020

Medium: Buch
ISBN: 978-1-119-69936-1
Verlag: John Wiley & Sons Inc
Erscheinungstermin: 05.06.2020
Lieferfrist: bis zu 10 Tage

Wiley IFRS(r) Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS(r)) as outlined by the International Accounting Standards Board (IASB).

This accessible 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 most recent standards.

The IFRS(r) 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. Wiley IFRS(r) Standards 2020 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 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.

This guide is written by the people passionate about IFRS(r) at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.


Produkteigenschaften


  • Artikelnummer: 9781119699361
  • Medium: Buch
  • ISBN: 978-1-119-69936-1
  • Verlag: John Wiley & Sons Inc
  • Erscheinungstermin: 05.06.2020
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2020
  • Produktform: Kartoniert
  • Gewicht: 1796 g
  • Seiten: 1008
  • Format (B x H x T): 196 x 243 x 57 mm
  • Ausgabetyp: Kein, Unbekannt
  • Vorauflage: 978-1-119-57735-5
  • Nachauflage: 978-1-119-81863-2
Autoren/Hrsg.

Autoren

Author Bios vii1 Introduction to International Financial Reporting Standards 12 Conceptual Framework 153 Presentation of Financial Statements 414 Statement of Financial Position 635 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 776 Statement of Cash Flows 997 Accounting Policies, Changes in Accounting Estimates and Errors 1178 Inventories 1399 Property, Plant and Equipment 15710 Borrowing Costs 18711 Intangible Assets 19512 Investment Property 22513 Impairment of Assets and Non-Current Assets Held for Sale 23914 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 26315 Business Combinations 31516 Shareholders' Equity 36717 Share-Based Payment 38918 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 42319 Employee Benefits 45520 Revenue from Contracts with Customers 47921 Government Grants 51922 Leases 53323 Foreign Currency 56324 Financial Instruments 59525 Fair Value 72326 Income Taxes 75327 Earnings Per Share 79128 Operating Segments 80929 Related Party Disclosures 82930 Accounting and Reporting by Retirement Benefit Plans 84331 Agriculture 85132 Extractive Industries 86733 Accounting for Insurance Contracts 87734 Interim Financial Reporting 89935 Hyperinflation 91936 First-Time Adoption of International Financial Reporting Standards 929Index 961