Wiley IFRS : practical implementation guide and workbook / Abbas Ali Mirza, Graham J. Holt.
By: Mirza, Abbas Ali.
Contributor(s): Holt, Graham J [aut].Material type: BookSeries: Wiley Regulatory Reporting: Publisher: Hoboken, N.J. : John Wiley & Sons, ©2011Edition: 3rd ed.Description: 1 online resource.Content type: text Media type: computer Carrier type: online resourceISBN: 9781119200543; 1119200547; 9781118017623; 1118017625; 9781118017630; 1118017633; 9781118017647; 1118017641.Other title: Wiley International Financial Reporting Standards | IFRS.Subject(s): International Accounting Standards Board | International Accounting Standards Board | Accounting -- Standards | Financial statements -- Problems, exercises, etc | Financial statements -- Standards | International business enterprises -- Accounting | Financial statements -- Problems, exercises, etc | International Accounting Standards Board | Business | BUSINESS & ECONOMICS -- Accounting -- Standards (GAAP, IFRS, etc.) | Accounting -- Standards | Financial statements | Financial statements -- Standards | International business enterprises -- Accounting | International Financial Reporting StandardsGenre/Form: Electronic books. | Problems and exercises.Additional physical formats: Print version:: Wiley IFRS : Practical Implementation Guide and Workbook.DDC classification: 657.30218 Online resources: Wiley Online Library
The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, fina.
Introduction to International Financial Reporting Standards -- IASB Framework -- Presentation Of Financial Statements (IAS 1) -- Inventories (IAS 2) -- Statement Of Cash Flows (IAS 7) -- Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Events after the Reporting Period (IAS 10) -- Construction Contracts (IAS 11) -- Income Taxes (IAS 12) -- Property, Plant, and Equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee Benefits (IAS 19) -- Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Borrowing Costs (IAS 23) -- Related-Party Disclosures (IAS 24) -- Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Consolidated and Separate Financial Statements (IAS 27) -- Investments in Associates (IAS 28) -- Financial Reporting in Hyperinflationary Economies (IAS 29) -- Interests in Joint Ventures (IAS 31) -- Financial Instruments: Presentation (IAS 32) -- Financial Instruments: Recognition and Measurement (IAS 39) -- Earnings Per Share (IAS 33) -- Interim Financial Reporting (IAS 34) -- Impairment of Assets (IAS 36) -- Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- Intangible Assets (IAS 38) -- Investment Property (IAS 40) -- Agriculture (IAS 41) -- First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- Share-Based Payments (IFRS 2) -- Business Combinations (IFRS 3) -- Insurance Contracts (IFRS 4) -- Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Financial Instruments: Disclosures (IFRS 7) -- Operating Segments (IFRS 8) -- Financial Instruments (IFRS 9) -- IFRS for SMEs.