Wiley 2021 Interpretation and Application of IFRS Standards 1st Edition Pkf International Ltd

Wiley 2021 Interpretation and Application of IFRS Standards – Ebook Instant Download/Delivery ISBN(s): 9781119818632,9781119818649,9781119818656,111981863X,1119818648,1119818656

Product details:

• ISBN-10 ‏ : ‎ 111981863X
• ISBN-13 ‏ : ‎ 978-1119818632
• Author(s): PKF International Ltd

Wiley IFRS^® Standards 2021 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 most recent 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 2021 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 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.

Table 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
INDEX

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