Wiley 2013 interpretation and application of international financial reporting standards / Bruce Mackenzie ... [et al.].

Format:

Book

Author/Creator:

MacKenzie, Bruce.

Language:

English

Subjects (All):

Financial statements--Standards.

Financial statements.

Accounting--Standards.

Accounting.

International financial reporting standards.

Physical Description:

1 online resource (1072 p.)

Edition:

10th ed.

Place of Publication:

Hoboken, N.J. : John Wiley & Sons, Inc., 2013.

Language Note:

English

Summary:

Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book 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 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and exp

Contents:

Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets

12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures

30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index

Notes:

Includes index.

ISBN:

1-283-92491-9

1-118-41979-0

OCLC:

823389938