Wiley IFRS 2016

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Wiley 2016년 05월 13일 출간

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Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process. The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice. Understand the framework that unifies the IFRS Interpret and apply the standards correctly Verify compliance and completeness Get expert guidance on implementing the new and updated standard More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.

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About the Authors vii 1 Introduction to International Financial Reporting Standards 1 2 Conceptual Framework 27 3 Presentation of Financial Statements 41 4 Statement of Financial Position 61 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77 6 Statement of Cash Flows 97 7 Accounting Policies, Changes in Accounting Estimates, and Errors 115 8 Inventories 135 9 Property, Plant and Equipment 153 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 223 13 Impairment of Assets and Non-Current Assets Held for Sale 237 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders’ Equity 369 17 Share-Based Payment 391 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 421 19 Employee Benefits 453 20 Revenue Recognition, Including Construction Contracts 477 21 Government Grants 511 22 Leases 523 23 Foreign Currency 577 24 Financial Instruments 607 25 Fair Value 735 26 Income Taxes 765 27 Earnings Per Share 801 28 Operating Segments 819 29 Related-Party Disclosures 839 30 Accounting and Reporting by Retirement Benefit Plans 853 31 Agriculture 861 32 Extractive Industries 875 33 Accounting for Insurance Contracts 885 34 Interim Financial Reporting 895 35 Hyperinflation 917 36 First-Time Adoption of International Financial Reporting Standards 927 Index 959

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PKF International is a global network of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.With offices in 440 cities, PKF operates in 150 countries across 5 continents and specialises in providing high quality audit, accounting, tax, and business advisory services to international and domestic organisations in all of their markets.PKF International member firms have an aggregate fee income of $2.52 billion, and the network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.