Wiley Interpretation and Application of IFRS Standards

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John Wiley & Sons, Jun 17, 2019 - Business & Economics - 996 pages

The 2019 reference for the interpretation and application of the latest international standards

Wiley IFRSŪ Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRSŪ) 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 IFRSŪ 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 IFRSŪ Standards 2019 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 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.

This important guide is written by the people passionate about IFRSŪ at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.

PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.

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.

 

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Contents

INTRODUCTION
3
Introduction to International Financial Reporting Standards
5
The IASB and Financial Reporting in the US 9 The IASB and Europe 12 Appendix A Current International Financial Reporting Standards IASIFRS a...
17
Conceptual Framework
27
Presentation of Financial Statements
57
Statement of Financial Position
77
Statements of Profit or Loss and Other Comprehensive Income and Changes in Equity
93
Statement of Cash Flows
113
Revenue from Contracts with Customers
481
Government Grants
521
Leases
535
Foreign Currency
565
Financial Instruments
597
Board IASB is to develop International Financial Reporting Standards IFRS that bring
618
Fair Value
721
Income Taxes
749

Accounting Policies Changes in Accounting Estimates and Errors
131
Inventories
151
Property Plant and Equipment
169
Borrowing Costs
197
Intangible Assets
205
Investment Property
233
Impairment of Assets and NonCurrent Assets Held for Sale
247
Consolidations Joint Arrangements Associates and Separate Financial Statements
269
Business Combinations
319
Shareholders Equity
371
ShareBased Payment
393
Current Liabilities Provisions Contingencies and Events After the Reporting Period
425
Employee Benefits
457
Earnings Per Share
785
Operating Segments
803
Related Party Disclosures
821
Accounting and Reporting by Retirement Benefit Plans
835
Agriculture
843
Extractive Industries
859
Accounting for Insurance Contracts
867
Interim Financial Reporting
887
Hyperinflation
907
FirstTime Adoption of International Financial Reporting Standards
917
Index
949
Copyright

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PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.
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.

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