(EBook PDF) Interpretation and Application of IFRS Standards 2022 1st edition by Salim Alibhai, Erwin Bakker, TV Balasubramanian, Kunal Bharadva, Asif Chaudhry ISBN 1119904471 9781119904472 full chapters

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ISBN 10: 1119904471 

ISBN 13: 9781119904472

Author: Salim Alibhai, Erwin Bakker, T. V. Balasubramanian, Kunal Bharadva, Asif Chaudhry

The 2022 reference for the interpretation and application of the latest international financial reporting standards

Wiley IFRS® Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) 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 standards.

The IFRS® 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® Standards 2022 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 17 Insurance Contracts which has an effective date of 1 January 2023.

This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.

PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com.

PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.

 

Table of contents:

• 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 Inventories 
• 9 Property, Plant and Equipment 
• 10 Borrowing Costs 
• 11 Intangible Assets 
• 12 Investment Property 
• 13 Impairment of Assets and Non- Current Assets Held for Sale 
• 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 
• 15 Business Combinations 
• 16 Shareholders’ Equity 
• 17 Share- Based Payment 
• 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 
• 19 Employee Benefits 
• 20 Revenue from Contracts with Customers 
• 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 Hyperinflation 
• 36 First- Time Adoption of International Financial Reporting Standards 

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Wiley Interpretation,Application of IFRS Standards,Salim Alibhai,Erwin Bakker,TV Balasubramanian,Kunal Bharadva,Asif Chaudhry