Wiley IFRS 2015 Interpretation and Application of International Financial Reporting Standards

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Wiley 2015년 01월 20일 출간

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The globally-sourced guide to the latest IFRS, with practicalapplication advice Wiley IFRS 2015 is a complete guide to the latestInternational Financial Reporting Standards set forth by theInternational Accounting Standards Board. Written by aninternational team of experts in global accounting standards, thisguide provides detailed information on the latest changes to theIFRS, with comprehensive coverage of IFRIC interpretations and thetools needed to maintain IFRS-compliance. Readers will find clear,concise explanations delineated by topic for easy navigation,designed for both quick reference in-depth study, with practicaladvice for implementing IFRS in real-life scenarios.The goal of the IASB is to achieve global convergence ofaccounting standards, reducing preparation costs and facilitatingthe assessment of business outcomes. The IFRS are a key part of thestrategy, simplifying reporting for multinational corporations andthe analysts and investors tasked with evaluating results. WileyIFRS 2015 details the most recent changes to the standards,with expert guidance toward implementation. Readers will:Grasp the underlying framework of the International FinancialReporting StandardsUnderstand how to interpret the standards and apply them in thereal worldFollow the Disclosure Checklist to verify completeness and IFRScomplianceLearn from the experts when implementing IFRS for the firsttimeMore and more countries are either adopting IFRS or adaptinglocal standards to align with those set by the IASB. The standardschange annually, and failure to stay up to date can affect businessstrategy and outcomes, especially when working internationally.Wiley IFRS 2015 provides the latest information and expertguidance, helping practitioners match IFRS to real-worldpractice.

목차

About the Authors vii1 Introduction to International Financial Reporting Standards 12 Conceptual Framework 293 Presentation of Financial Statements 394 Statement of Financial Position 595 Statements of Profit or Loss and Other Comprehensive Income,and Changes in Equity 756 Statement of Cash Flows 957 Accounting Policies, Changes in Accounting Estimates, and Errors 1138 Inventories 1359 Property, Plant, and Equipment 15110 Borrowing Costs 18711 Intangible Assets 19512 Investment Property 22513 Impairment and Noncurrent Assets Held for Sale 23914 Consolidations, Joint Arrangements, Associates,and Separate Financial Statements 26115 Business Combinations 31716 Shareholders&' Equity 37117 Share-Based Payment 39718 Current Liabilities, Provisions, Contingencies,and Events After the Reporting Period 43519 Employee Benefits 46720 Revenue Recognition, Including Construction Contracts 48921 Government Grants 52722 Leases 53923 Foreign Currency 59324 Financial Instruments 62525 Fair Value 74926 Income Taxes 77527 Earnings Per Share 81528 Operating Segments 83329 Related-Party Disclosures 85130 Accounting and Reporting by Retirement Benefit Plans 86531 Agriculture 87332 Extractive Industries 88733 Accounting for Insurance Contracts 89734 Interim Financial Reporting 90935 Inflation and Hyperinflation 93136First-Time Adoption of International Financial Reporting Standards 953Index 985

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저자(글) Wiley