Wiley Interpretation and Application of Ifrs Standards 2020

Wiley Interpretation and Application of Ifrs Standards 2020 – Ebook Instant Download/Delivery ISBN(s): 9781119699361,9781119699392,9781119699408,9781119699415,9783175723998,1119699363,1119699398,1119699401,111969941X

Product details:

• ISBN 10: 1119699401
• ISBN 13:9781119699408
• Author:PKF International Ltd
  

Wiley IFRS® Standards 2020 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 2020 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 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. 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 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 Customer

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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