Wiley IFRS 2012: Interpretation and Application of International Financial Reporting Standards

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John Wiley & Sons, Jan 18, 2012 - Business & Economics - 1067 pages
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Your one-stop resource for understanding current International Financial Reporting Standards – now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book!

As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

  • Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations
  • An indispensable guide to IFRS compliance
  • Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations

Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!

  

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Contents

Preface About the Authors
Conceptual Framework
Presentation of Financial Statements
Statement of Profit or Loss and Other
Statement of Financial Position
Comprehensive Income and Changes in Equity
Leases
Statement of Cash Flows
Us GAAP Comparision
US GAAP Comparison
Revenue Recognition Including Construction
Interim Financial Reporting
Specific Transactions
Construction Contract Accounting
Disclosure
Special Situations Not Addressed By IAS 17

Future Developments
Accounting Policies Changes in Accounting
Inventory
Property Plant and Equipment
Accounting for Insurance Contracts
Borrowing Costs
Intangible Assets
Investment Property
Interests in Associates
Interests in Joint Ventures
Business Combinations and Consolidated
Disclosure
Shareholders Equity
ShareBased Payment
Current Liabilities Provisions Contingencies
Disclosures
Reporting Events Occurring after the Reporting Period
Foreign Currency
Financial Instruments
Measurement
Fair Value
Income Taxes
Earnings Per Share
Operating Segments
RelatedParty Disclosures
Accounting and Reporting by Retirement
Agriculture
Extractive Industries
Objectives of Interim Financial Reporting
Inflation and Hyperinflation
FirstTime Adoption of International Financial
Disclosure Checklist
Copyright

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About the author (2012)

BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS Advisor, is a member of the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS Centers of Excellence.

DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting.

TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Anderson.

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.

BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.

BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.

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