Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards

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Your one-stop resource for understanding current International Financial Reporting Standards, with 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 2013 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, Wiley IFRS 2013 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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Reporting Standards
Conceptual Framework
Presentation of Financial Statements
Statement of Financial Position
Statements of Profit or Loss and Other
Definitions of Terms
Statement of Cash Flows
Benefit Plans
Investment Property
Which Have Been Interpreted Under US GAAP
Foreign Currency
Financial Instruments
Government Grants
Revenue Recognition Including Construction

Accounting Policies Changes in Accounting
Borrowing Costs
Intangible Assets
Examples of Financial Statement Disclosures
Consolidations Joint Arrangements
Business Combinations
Shareholders Equity
Property Plant and Equipment
ShareBased Payment
Fair Value Disclosure
Current Liabilities Provisions Contingencies
Employee Benefits
Definitions of Terms
Operating Segments
US GAAP Comparison
Accounting and Reporting by Retirement
Revenue Recognition
Impairment and Noncurrent Assets Held
Extractive Industries
Accounting for Insurance Contracts
Alternative Concepts of Interim Reporting
Inflation and Hyperinflation
Classification of Leases
Disclosure Checklist

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About the author (2013)

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

DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses.

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

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRSŪ 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.

EDWIN SELBST, CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.

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