Applying IFRS Standards

4. Auflage Mai 2016
768 Seiten, Softcover
Lehrbuch
The vision of the IFRS Foundation to establish a truly global language for accounting has now been
realised in 100+ of the world's jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The widespread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world's major business centres without the need for local accounting knowledge.
Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards.
Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader's understanding of the content. A wealth of additional learning materials can also be found at www.wiley.com/college/picker, including:
* Four additional chapters: Exploration for and evaluation of mineral resources;Agriculture; Associates and joint ventures; Joint arrangements
* Instructor slides
* Testbank
* Additional exercises
* Solutions manual
* Access to the IFRS Standards Learning Resources
1 The IASB and its Conceptual Framework
PART 2 ELEMENTS
2 Shareholders' equity: share capital and reserves
3 Fair value measurement
4 Revenue
5 Provisions, contingent liabilities & contingent assets
6 Income taxes
7 Financial instruments
8 Share-based payment
9 Inventories
10 Employee benefits
11 Property, plant and equipment
12 Leases
13 Intangible assets
14 Business combinations
15 Impairment of assets
16 Accounting for mineral resources
17 Agriculture
PART 3 DISCLOSURE
18 Financial statement presentation
19 Statement of cash flows
20 Earnings per share
21 Operating segments
22 Related party disclosures
PART 4 ECONOMIC ENTITIES
23 Consolidation: controlled entities
24 Consolidation: wholly owned subsidiaries
25 Consolidation: intragroup transactions
26 Consolidation: non-controlling interest
27 Consolidation: other issues
28 Translation of the financial statement of foreign entities
29 Associates and joint ventures
30 Joint arrangements