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Wiley 2023 Interpretation and Application of IFRS Standards PKF International Ltd

Wiley 2023 Interpretation and Application of IFRS Standards By PKF International Ltd

Wiley 2023 Interpretation and Application of IFRS Standards by PKF International Ltd


£80.39
Condition - New
40+ in stock

Wiley 2023 Interpretation and Application of IFRS Standards Summary

Wiley 2023 Interpretation and Application of IFRS Standards by PKF International Ltd

The newest edition of an essential accounting resource

The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting.

The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find:

  • Clear and informative explanations of the newest updates found in the 2023 IFRS Standards
  • Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations
  • Realistic and practical advice created by, and for, accounting professionals

Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.

Table of Contents

About the Authors vii

1 Introduction To International Financial Reporting Standards 1

2 Conceptual Framework 15

3 Presentation of Financial Statements 41

4 Statement of Financial Position 63

5 Statements of Profit or Loss and Other Comprehensive Income, and Changes in Equity 77

6 Statement of Cash Flows 99

7 Accounting Policies, Changes in Accounting Estimates and Errors 117

8 Inventories 139

9 Property, Plant and Equipment 157

10 Borrowing Costs 187

11 Intangible Assets 195

12 Investment Property 225

13 Impairment of Assets and Non-Current Assets Held for Sale 239

14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261

15 Business Combinations 313

16 Shareholders' Equity 365

17 Share-Based Payment 389

18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423

19 Employee Benefits 457

20 Revenue from Contracts with Customers 483

21 Government Grants 523

22 Leases 537

23 Foreign Currency 567

24 Financial Instruments 599

25 Fair Value 729

26 Income Taxes 759

27 Earnings Per Share 797

28 Operating Segments 815

29 Related Party Disclosures 835

30 Accounting and Reporting by Retirement Benefit Plans 849

31 Agriculture 857

32 Extractive Industries 873

33 Accounting for Insurance Contracts 883

34 Interim Financial Reporting 909

35 Hyperinflation 929

36 First-Time Adoption of International Financial Reporting Standards 939

Index

Additional information

NGR9781394186303
9781394186303
1394186304
Wiley 2023 Interpretation and Application of IFRS Standards by PKF International Ltd
New
Paperback
John Wiley & Sons Inc
2023-06-22
1008
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a new book - be the first to read this copy. With untouched pages and a perfect binding, your brand new copy is ready to be opened for the first time

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