Wiley Interpretation and Application of International Financial Reporting Standards 2011

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John Wiley & Sons, Jan 25, 2011 - Business & Economics - 1344 pages
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A one-stop resource for understanding current International Financial Reporting Standards

As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 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 two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

 

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Contents

ABOUT THE AUTHORS
Chapter 2 PRESENTATION OF FINANCIAL STATEMENTS
FAIR VALUE
Chapter
RECEIVABLES
Chapter
PROPERTY PLANT AND EQUIPMENT
DEFINITIONS OF TERMS
EMPLOYEEBENEFITS
STATEMENTSOF INCOME COMPREHENSIVE INCOME AND CHANGES
FUTURE DEVELOPMENTS
Chapter 22 OPERATING SEGMENTS
ACCOUNTING POLICIES CHANGES INACCOUNTING ESTIMATES
PERSPECTIVE AND ISSUES
CONCEPTS RULESAND EXAMPLES Chapter 24 FOREIGN CURRENCY
Chapter 26 SPECIALIZED INDUSTRY ACCOUNTING

PERSPECTIVEAND ISSUES
IAS 1 PRESENTATION OFFINANCIAL STATEMENTS
Chapter 14
FINANCIAL INSTRUMENTSNONCURRENT LIABILITIES
Chapter
16 LEASES
SPECIAL SITUATIONS NOT ADDRESSED
INCOME TAXES
Chapter
INTANGIBLE ASSETS
INFLATION AND HYPERINFLATION
CONCEPTS RULES AND EXAMPLES
DEFINITIONSOFTERMS CONCEPTS RULESAND EXAMPLES
INTERESTS IN ASSOCIATES JOINT VENTURES AND INVESTMENT
INDEX
Copyright

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About the author (2011)

BRUCE MACKENZIE, CA (SA) FCCA, RA, JSE Registered IFRSŪ Advisor, is a member of 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.

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.

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