Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008
Wiley IFRS 2008 is your comprehensive source for guidance in applying IFRS to complex, real-world situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, examples created to explain particular IFRS requirements and selections from actual published financial statements are copiously provided throughout the book, illustrating all key concepts.
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Statement of Financial Position
Statements of Income Comprehensive Income and Changes
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accounting acquired acquisition actuarial adjustment allocated amortized assets and liabilities available-for-sale beneﬁt plans business combination capital carrying amount carrying value cash ﬂows changes classiﬁed comprehensive income computed contingent contract cost debt December 31 deferred tax assets deﬁned beneﬁt deﬁnition depreciation disclosure discount dividends eamings economic beneﬁts employee entity’s equity method estimated example expected fair value ﬁnancial assets ﬁnancial instruments ﬁnancial position ﬁnancial reporting ﬁnancial statements ﬁrst ﬁxed future GAAP gain or loss goodwill hedge IASB identiﬁable IFRS impairment income statement income tax incurred intangible assets interest rate inventory investor issued measured Novartis obligation operating option payable payments pension present value proﬁt or loss purchase Put option reclassiﬁed recognition recognized reﬂect reporting entity reporting period result retum revaluation revenue revised IAS risk share options shareholders shares signiﬁcant speciﬁc standard statement of ﬁnancial tax expense temporary differences transaction transferred